Question scaned by nasir cs 2722

a
INSTITUTE OF CIIAiIERED Sf,CN.ETAruES OI BAr'ICLADISH
INTTRMEDT TE EXAMINATION - JI]LY 2013
LEVEL.I!
202 DIR'ECI A.ND INDIRXCT TAX LAWS
Torrlhrrk':100
boot should be a.d Jor eoct p/. Diideht pdB 4 th. wt. quatiah nui ba
dsv*ed k .re etoQ i4 td.t otseq@4
a
PART.A
DTRECT
.TAX
LAT'S
Mr{RKS - 50
(A.sE ,rzz qrcnio6 including 4!dri,' 'ar')
r Mr KhonislneGcn.rdlMinrg.rofxLimired.uchadtheiollowingincom..ndbeieu$duringthe
finlncialr{2012-lli
!) Bsic slhly T1.80,000 p.m.;
b) F6riv.l Bonus.quivilent b o molth s baic silsry.
O He 8s govid.d wnh &cohnodilion feilii, at r .on.e$ion'l rate of Tk I 0,000 P n The
.mpsy prid Tld5,00O p.d. for lh. p'mis! pdid.d b Mr' Kh5
d) He @tibltd lfl. of his bsic elary to rlrc rmsnizld P{videnr fund. Eqlal lmotm w
conribured hy rc cdployor.
.) H. w Dovitl.d *irh fullrihe suspon feility by $e anplny Thc comptt) had ro pal
Tk.E,om p.m. 6 lnc dnwr's shry .nd Id,000 I m. 6 rrcl con,
l) H. @iv; m.di€l allovmG ofTl.?,500 p.m. Hc spcni a roial rmolnt ofTk.30 000 during
tha y& for di. m.dicol trahett (&lf, wifc lnd chlldrcn)
s) H.
'eilcd
T1,63,000 (n.t of lq) s dividdd fom . DibUclv riscd @nptnt H. rko re*iv.d
Tk.16,000 (net ofh) a iftEn on FDR dd sB Aaounr'
h) During lllc iicode y@ he t@ived Tk 30,ooo b.ing his ponion ol the el. prcceeds ot
McoltoEl@D Dndued i. bis pacnai 9mpcny
i, H:6 indiddi;*hr.d *irh d unEsidcEd pdhcuhip fim T* 200000 wa rpponion'd ro
him 6hkshd. olprcfir in rhc pann*ship
,r He d rbumnc.;Emium muntins to r.J000o r8prni I nos or hf' pol''Gs p'tuinsg ro
' hi';iG sd 2 &Fnd-t sns nrbblidutcdvdtu.oltbGpohc'6RTk1J0000
k) Hc dolLd Tl,!0,000 to Ans0ni! Misiot C'ncer Hospilll. tL al$ purchdcd Baisladcsh
ssch.v. Pdr wonh T[ 75,ooo
lr Ti. .;b*, d.d( kd Tr' aO.OOO 6 h d euc Im h' , ,hry' H' tl$ prd n 25 000 6 b
Compulc lhc tobl i.ooFe ud n.t d liabilitv of Mr' (n{ for tlre rclovatr 6se$mht vet | 3
r) Who e quird ro filc t.x dtu?
b; wlEt isrhciimo limitfot filinsLxEbmbvassssothcrthan conpanv? In rhatcirclmiatres
a revi*d Erutn c$ b. submin d?
c) Lis |h.dmn.nc @uiEd fo' rilinsofrpp€lb ("$. ApP<Utt' lo'ni commi*ioncrol fuA'
$. Apt lld. .loid binmhsions of I d6 rd $. C.nmsvo-d of Td's
'ApPalr'
dd r r l the
r*.iiD@llat rribun,l. (7+4+t =16
rr Sbr. lh. nm6 ol .uthoda b dcdld b dd t s 6b: $dof 'n
dpet of ri' fd fo'
' ;hf.*ioul ot hhnLll *r'cei (ir
'n(omc
of J@rns rd Ioruardmg !goa: liii *pon
;ccca or bir.*a ana o'.' $monL: md I n
'
.'pon 6h sub{d)
b, ilnds qh!.ircu'|lfuc u css.tg k R4uftn b p.t
'dde
bl tlow
'
p€Gon sho ha nol
' ;; Gs*s.d DdioNly should D.v .dm; d? Ho* !dmc' b is onpured sd p'id?
"r wl';t""".*.lr--irriat"wwitorciteNonraikroplvad'aicctrx? (3+6+21=16
L

D6cdb. ry ldr of .h. following ir El.do 10 Inmc Td OdiMe, t98,4 (oar la'4:
f) Admifid li.bility. (4 x a) -16
IPeeczl
(1+4+r0) =t8
a
PART-A
INDIRECT TAX L^WS
M]RXS- 5l'
(Answs $y rha qu6rio6 jncludinq q@io, na2.)
r. d) wh.t c'Ptuhlblt d Go.dr for lnpoir' und.r $e Curoms Acr, 1 969?
b) whlr e "tur Dr.ilbL" undd SctioD lSofIheCunomsA.! 1969?
c) HBC L.'1, ir. @mn.rci.l inpond dd t d.. ol m&hin.ry ilcns, Th. codpany ha inpon.d .
consilnmeni oa nrchineri.s thlt e Miting for d@ in Chitu8oi8 Pon and ha nrnd.d ov.r
impon deun.Itl to irs C&P fuln! On lh. bssn ofcodnercial invoic€, Custohs althoriry hd
!rs5.n !alU. Tl 45q000. Tfi. m@hinc cs a(r.ct duri6 i.c. CuioDs Duly (CD) @2%,
v.l* Add.d Tg (vaT) @ls% Dd AdM@ Tnd. vAT (Ary) @496, Advde lD@m. Tli
@5% .lc. a p.r cldmi duli.c $h.duh. You {c lo @nrider all Fl.vmr dulict +plicabl. at
impon !6g. for cBroms rs$mdi
It
lcadEci
c.lql&b6l lrc imhding.ll d!.i6 d |rc opplioblc.r impon sllge-
2. DitT.Mtilt. bdt en lh. lollorings und.r thc plris of vA l Act & Rul.sr
!) VAT R.baIc dd DUV DB* Bictj
b) Bdd Ow/PDptidr dd Conhd MouhdoeE
c) Rogilt tion fd vAT ed Tonoq T'!
d) Tndin3 vAT ar lix.d v.l* additi@ &d Aqt!.1 bais ralu..dditon.
3. !) P.clfic Tndlla Cd mC) b . tadq of leally ddurdtuFrt podrcts. PTC p@hacd .
pEducr !tT!t! I50 including 15% vAT ! l rs b ell it ar acfi0l wlu. addirio. of 2e4. PTC
&dc pricll..1u.1vdE dnion.nd prys vAT @ I5%.
A!9JiEC
i) Whd d VAT-ablc taluc &d VAT lnounr for scllinA rhc pbducr on rh. bais of pri€
it *nrt e lh. m;ous oprionr for plyilg vAT fd r @d.?
iii) Ertl.in TEd. Dislnr under rh. p!di* ofVAT Acr.
b) Whil n $. prco.durc for supply and dirposl ofwallso or by poducrs
writ Clon nol6 (.,q/.u, ofih. fotlowins:
.) or.|E d!a!.xi6;
f) vAT d.drctioD .l $urcq
(4xa) =16
(6+t+l+4)-16
THE END

/
INSTTTUTE OF CHARTERED SACRET RIOS OF BANCLADf, SH
INf ERMEDIATE EXAMINA'I'ION - JANUARY 10I3
LEVEL.II
'02
DIRECTANO INDIRECIIAX LAWS
Nai.: *patute wq b@t should be redJor @h p4. Dllerent pais ofth. tuft qt ttM ma be
N4.d k de prae tn otd.r ofeqw.
PART.A
DIRECT TAX LAWS
MARKS - s0
(AtrM rrr.. qudiN inclDdina {dnMa, )
L Wnt shon ndB d thc followhg in rclaton to Inconc Tix OdtMncc, 1934
c) N@-6iiLnt &se:
d) Tas Ap!.lht Tnblml
2 Arsw.r th. folloring queslions
i) who i! b p.y dl HN & you cl6si8 Tarpaydl
b) wlo dd *hcn b $bmt @m r:d rhcrc?
c) Hos
'lo
yo c.ldllc p@hy lo @o{bmision oa duh?
d) tlow do yd .ppar wn n yo ed 4gnovcd 1a Fyot
3. AI*cr tb. following quesdoa:
$
.) CElttv ofrk. 1,20,000 6 @iv€d in Sepranb.., 201I by Mr M .le3, su6orof Mr
R rg.d 52 ysa rno dj.i on ,!lt 15, 201 l. k n laubL?
b) Mr. Y m w$ng 6 ! cw ndbcr d d Buebd6hi lhip in foEtg' v&u dlnng rhe
ya endcd D.combd 31, 2012. dE shop did nor louch dy Bdahd.shi coas! cx.cpt for l3O
l|lrs Sraic th. Giddihl *atus Mr. Y for de ssdsnotu dd tax.bilty of nis shry
c) Mr z sol s.mplormcrt in MrlarEia dudns the
'€t
20101I H! bn for M.b$i! @ ruly
29, 2010. ti. G . Ba4lad6tj Citian. Da.'njn. hit Biddii.l star$ forllo AY 201 l_12.
O Sbrc witn lt&6, *hethq de foltouina sbMcnB c te o falsc:
Mr. x (FCS) h emplotcd in Lon Saftty tnd Lld as Cohpry Sccrcbry. Il'e snual
ncnb.Ehip f4 ofMi. X s pald by Lio Salety Ind Ld. n nor a p{quisile od h.ne not
clDrg6bLbd. (4 x a) =i6
.l Mt, SM (*!d 3J), l$ dood on a busiic$ du;ng rhc yer cndci Dccnbd 31. 201l fic
panicula of Proft & b$ Acdnt m givcn bolow:
Ploft & t!$ A.dnr fdr dc yar ddcd DsFbq 31, 201 I
!!t!clsl !& ltdld:E frll3.73.1t0
31,500
12.600
Don rion ro PM i R.liclFud
22,000 GGPDfr
12.000 Fofit o.3rl. of6idc@
3,500 Disllowcd bad d.bls fcol.red
7.500 InteEt fom God. l@nn6 (ne1)
5,500 Divid.rd froh FG Aulo Lid
2.500 tnodc fm b€rk lnc'61 (116)
7.500 Sundry@oipb
10,000
1!!"t!

IPasc-4
i G.ncal dp6B imlud. Tk 1,500 Fid 6 MDcneim pad ro d otd cmDloye *ho sc
rdniutcd. FN sdia m @idcGd deEincnr.! b busics inrd A $h oaTt. 6,000 bcing
c6l of ! mall @lirc also includ.d in gdedl cxpoDses.
One-lhir{ ofnobr s dF6* ws for Emd.l u*
R6.@ for 6|nto 16 EplME a rttMd of el6 r.x unds dispur.
D.peici@ i5 fotd ro t in G by T[ 50Oa pcr I'@-rar Rur6
Acnd iMa 4 fo 20l{).l | @ Tt.lX00O.
fEft d slo of Gidc@ .cp@tu longiern qDiial gais mnpulcd in rhc prcscnbcd ll)dcr.
Ta hc ben dcdlclod at sor@ ftom fic Cort. S.curiries al l0%
FG turo LrlL is a lb&d @pey.
Hr E.trd idd6t mdnring to Tk 4,000 e mncys lor ro his fiiunds, vhid wrc nd rcfle:lcd
Conplt rot l ircme dd a liability of Mr SM
proviron l a9cmctu fin l?
c) Nue firc roin dmncnB $ar e rcquired !o b. srbn'hed sith rhe aill of Enn-y for
d..@e of ihponcd goods
D6dibc M! sdiErn r d subjd io VAT d sre.
$ftd is da djtr ro@ ba6 .r6pd@ .rd @tu?
PART.B
INDIRECI lAJ{ LAWS
MARKS - 50
(Ar!*er my ,l/.. qu6rions includineIuettio, no.2l
Wt ! do yo @dasnd by p@i.io.al .!lMt und6 $c Cu5lom Ad 1969?
In wta domh..s pDvisorEr ss4@nl n pdnit dl Whar n thc t'6. lini lo makc
l3
AiMe thr,t thc A$6eblc 4lue o{: pEiucl for Cus1lhs dury is Tk 1000 C.roh& do
ddit ofc4rons duty, vAT SD and ATV frm the following:
!p vAI 4Ir 4r{
3f/, ISoA 5'/, 4y"
Q+z+
rttf"a'a= ta
SD
14+2+12- tA
3 .) Wnat C hpur rd 'o@dii inlho VATsysrehlwhy ir is inpodi?
b) Wric th. rinc limn by shich irDul crdjt of inpur d €n bc eren?
c) D66b.t[. dtutub@ ehcn d.diC ofiDp!( d pdd willnd b€.llo*cd
udsscdio. 9 ofvolu. Addd Td Acr l9l.
O Tlp. is i{ifi vdrc for. pFducl. Th€ pr.nld is b€ing dclivdcd 10 bur€E ar hritr hlu.
lin€ it i b@sh udd Lrift v.lue. c.n rhc &llcr ble rcblrcs on inputs in st6k sinoe (ihc
&y of) imDlcmc.t3tion of ditr valft?
{ w.iL s|F|r !ot6 (d'Jl&', ofdE followins:
d) Botrd.d whousc:
c) S.oic6 $bj..r ro Bci!. dtiy:
0 Reovdt of Atrs uflkr s( vA r Ad. I orl (S€ {1,
THEEND

INSTIT'IJTE OF CTIARTERED SECRETAFJES OF BANCLADESH
INTERMEDTATE EXAMIIATION -JUI'Y 2OI2
LEV'L. N
202 DIRECT AND INDIRDCT TAX LAWS
nD.![ddr:JhuF
Tor'lntrk' 100
Not kt@t @e boot6 thouttt b' *tdlt 'dhpot Dllzqn p*tt ol th' san' qkinn nat b'
n'w'nd u 04? piace n -rd?t alt'qu'a'?
PART.A
DTRECT TAX I,AWS
MiIX5 _ 5r')
(ANwer tltd qkslions including 4!dtl" 'a')
L wrilc shon nots ot drru ollhc rollowine :
i) R@osiz.d PFYiddt F!'di
o) SpotAs$N i
c) AssMlYd
.) StG tn.
'm.5
of .urhot
'rv
io dlJNt b dd rhc ds tlErco'
'D
bpct ul roibsins p:vmcnb
lq.rher wit oth.t povrs'ds ot In' uv :
D Pryndt io conttdds and suk'leoos:
ii) Int rd d stinc ir61 m'nts;
iii) Rdhl Dow @FnY: dd
iv) Rd FYrbh ro hou* os'ri
b) What do you und.rsdd bv d'eosd inmmc? Whd arc pEvisions of sccrion 19 in
'spcd
otlhc
UmDlain.d Gxrs'dituE : Satid l9(r) i
iit s.b;iorDFnrm: s(ton lqo):
ltl*#J:ii;:11il:i1llill'n",."""",,'."uo"'"',",'8 3F6
il wld k dm{td l€bil'tvoftt{dd whcn thould ir b' ptrd? whtt i!
'
(onsequoc' of non'
dv|mr of rlr. .dm'tred lilbili$a
"ffi ;irr#*.1tu*,^,i1!ii,s,#r#';"##lii.l,,l*l
" pxJiffii;"Hrufi,:1il"f.friT,lii,fr1;15ilifi;i; (4+66,,b
L
i. Mr. Chosdhury E rhc Cl'icf Fi'hr(rl Omcc
.ndallo@F! fom romptnv dunngrnc'Ln
.lARc Linilod H. rcoei!.d th' following salary

tPas+21
Tn. follosing infodrrion ra .v.ilabl. tor th. y* Fnainil3 ro Mr Cho*dhory l
r) l. wrs thvidcd wilh fr@.@odmodalim dd fEe hnston fmm rh. anpany
b) Heconl.iburedl0%oftheb$icslhrytdarc6grizcdpovidcnlfund equul snou'r *as al$
conniblt d by th. 6mpdy.
c) H. h.d lo sp..d Tk. 70.000 for nEdi€l rre.tmcnt oa$e mcmbc6 of hh ftnilr'
d) H. @iv.n Tt, $.000 (nd ola) s dividad fon a prblic limiGd @np!'y.
e) H. h.d lsricuhuml incoFe lnolnrin8 ro Tl l85,000duringlheyed
l) Hc hrs a flal ar Esloto. which h. let out ro s compmy for its office at a nonInl, ftnl of Tk.
60.000. H. p.id Tk. 40.000 a nunicipal od othe. taxcs. The Gn' compdy d.ducrcd
lDprcPri'c rnount ofbx from th. anl
3) H. p.id life iNlEncc prcri! lmou ingto11.?0.000tg:'i[!lrwopolicics_oncforhimsclf
$d rhc orhs lor [is wife
h) Hc purchased fiv. y.a. Ban8lld.sh SMncioy0lth ronh tk.400,000 or l5 06.201i
D Tb. dplo]€' d.duct.d Tt. I I t.000 s b ar so rcc frcm his elary md hc ptid I1. 50,000 6
coopur. lh. robl td.bl. incon. of Mi Chovdh!ry for rhe rclevant 3$e$6ont yd and d$ rhc
amourr ofrdx to be paid by him.
PART.A
INDIR.TCT TAX L WS
MARKS -50
(Answettnyt rc. quslions inclu dinq ludion ,aI)
a) D.scrib. 2 sdiq ih.r re subjet to vAT d euG.
b) wnd is lne diftrc.* b.lwn d.mprids and 4Gnrc?
c) Calculr. the robl trx incidenD. (fil) fmm rhc folloring:
CD SD ITI
34t8.29.00
(4+2+r2)=13
r) DhcB oovisionol essment !.ds lie Cutlds A.r 1969?
b) Und.rqnatcircuislinc6 is piov isional 6se$'ncnr p.nnitlcd?
d D.fiE bill ofenkt .nd bill of cx9od
d) N.m. 5 Mir daucft ln.r & EquiEd lo b. submidcd witn fi. bill of .nrv ro geI cunoms
clffi forlt. impon€n onsi$rcnr. (4+r+4+5Fr6
L a) Dclc b.rhecotr€Dra inponai*of inpul lox crcdnnechanism in rhc VATsvslcmt?
b) wrirc rh. rin.Iimit by *hioh vAT pay.6 sn ttke credit'ofinpuirtr?
c) D.$rib. fiv. ciEurBbMs eh.n cRnit oa input d Prid will nd b. rllo*td (Serion 9
vdG Add.d Td ac., l99l)
d) Th.F is Tditr v.luc f6. a pbdlci Thc poduct k bcins dolivcrn ro buvc$ d Taiff varuc
'sinccnisbrcudlunderTriitfvtlue.C$deellerLkcebaksoninputsiniocksi.c.Che
dly o0 inpbm;nl3lion orTdill value? (5+2+5+4F r 6
L vdre shd nores on a,//o& ofdc lorlowine:
v) curcdrcounti
ra) 8ond.d MFhou$.
IHf, END

INST]TUTE OF CIIARIf,RED Sf,CRf,TARIDS OF BAXCLADESIT
INTERMDDLTTE EXAMINATION'J NUARY 2012
LEVEL.II
20' DIRECT AND I]'DIRf,CT TAX LAWS
Not : Sepoate
^vt
baalJ tho'hl ba use.tfu eoch pot Ditretanl ?atu oJ the
a;wred k o. Pta& k oftht oleqftne.
PAiT'A
DIRXCI TAX LAWS
MARXS -5ll
(Arsre.t & qnenions inoluding t!6"o' d4
L D.fin.ltE follosin8 s P:r lncoBc T.x O.dindnc' 1t34:
(xa)=r6
:. t.) Whd mDFviti6Nof impoing $(h'lgr on mJn'dun,s*s* 6
ibj crbuhE T@l l@rcorMr' Rrhim @Nidn'nBrhc bmwmB:
S.hd ln@m.
t!E61 o Slving cenific TK s0 oou
TK. a0,0OO *B dede kd d 6r on the qle vtluc o'
Lod ofTK 25,00'000.
(c) c|ldl& rtr ninimun b in rh. followins@s
Ins ftmButind
ButlnkEn teivql TK 210000
srl. olcoo& T( ),00,00P0u
r. (s) Wh.r r. th. timc linib lor issuins noricd or tssmcnt ind lindriztion
}
i. No Filn ns beD lil.di
ii, co@dmo.t or funisfiin8 ol i'rcdaL panrcuG'
(b) Whr e rho povisio's ollncomo Tu Ordin6noo' 1934 in $! followins oascs:
i. Faihr lo t.Y ldtdoo d;
ii. Fm$ing u und' dnrc or inamci
- (srs),r6
iii. Suboifii.s ol ingud P'n
4 Mr. MMd it d. CLO or a Comps) ba*d in Adngl'd*h Hc hd tumEh'd $e follo$i)g
' il.*'"*'r"i-l
"i.r.'r* "rhi
nco;e iorthc In'one Yd-md'd on roh runc 20rr'
li'"iil,iiiiii'-uii. -r.o or rK r'oo0oo Pcr monrh H'
'ro
dFu $o monn5 s'rary d!
o, #-*lo"* .',"*ld
" -u* rumBh'd bu8low m r hill rop The Enrxl vtlue oI shkh k Tl(
?0 m0 Ddnonlh.
ritnrinmenr otto*ue tros u*n eetr od d 5o o or rhc bcrc etrd
4 mon$r b!e. $ltrv @ Fc.iv'd 6 bonus
s. h's bd novidcd rnh I fulltim'€tbv $c comptn'
iil *?fii,iJi-r -""* * r K I 2op0o dunn8 rh' vdr br h? cru'rrv sp'nt rI. 30 000
iil ii i'.;llJ;.r. '.; '- -a tmlh
'
$c onrr dx'rn3'm4 hox;,o'",*
n- .-u,0"-
H. con;butd rK 10,000 p.r moidr to
'
K'cosi'zo I r a'
ilililllii*. ,.* "*." "rc
insuni'c prcmiuh on hh rirc sM
's*d
ar r-K 2 oo'000
f)
s)

lP[ge2l
Hc oMs ! rcsid.nial hou$ ar Gulsnm *hieh *8 ld out on a nondly rcd dfTK. 60,000.
H. ,@iv.i inrer( incooe of TK 10.000 on dcms i6 in schcdu len banls
Idi.Br prid lor thc
'€r
on l@ lim HBFC io' otuhcdd of rhc hous mounB 10 Tk.
10,000, H. tu dEr clrim3 dcdlcrions for municipal r.x tiid TK. I6,00q @ihctioD charscs ar 6%
ofdE Ent, WASA ld of TK. 6,000 in .dditia. ro sEMory dcducrion fq rcpaiB in rcspan ofrhe
n) He
'wid
divideDd ofTK. 20.000 fom a PDblic Lrd conpmr.
n) Hr@iv.dTK 16,000 fi@ pchl $yinss enifieb.
o) lL dd.r.d TK. 2t,000 ro d .ppbv.d chrir$lc in$iruraon.
p) He h.d i3ricuhutc insnc otTK, 39,000.
Mr. Mmm !dd resident i', rlE inoomo vcr.coEDutc hisroralincome for{hc,Y 2011.12. l3
PART-A
I]DIRXCT TAX L{WS
MARXS - 50
(Alswer sy ,lur qu6lio$ includiaE qa.dto, noJ)
.) filn & Ce TBdinS Co. rtrd inpofr "Hiir StyU4 G.l ' thmu8h Chirbgo4 Pon fiod Ftu@
md !.lls it ro iL3 Cunon.6 i.c. supd iorcs, 3rocery shops, dcpanm.nhl iorcs etc. in
Banglidcal. Th. prcdlct is t&sblo as pq vAT Act. cII !'lue ofai impon.i consistFenr is
T1.t,00,000. Cudoms hly !trd Slrplocnrary ourics lo' the prcducr de 25% and 50%
spdriv.ly. nc cornd,y w!trb
p.yirg lpDlicabl. duri6 dd N! d inlon d!8c. Co.sid$ ill orhcr dui.s rd 6*s, in your
coloulotion, applicabl. dr ifrpon nts6. &9glE4:
i) Calculate Assble valrc aor fie inponed m.sisnh.nt.
ii) C.kuhL iotl t 16 including lll duli6 Md l*6 tppliablc ar imPon s{ae..
iii) Dcsibe poedurc !o bc folloecd by Han & Ce Tnding Co. Lld. 6 a
coM4ial inpone! fo! sellihS impo.t d goods to local Custone6 a pcr the VAT
suidelincs. (4+10+4)=13
Asirn coBun.E Cc Limil€d (ACCL) is o mnuftctuE and ndrecr or "cood Mon'ns looln
pasre, TIG cohpany ndllacrua rdhpdcs !o ib manuf.ururi4 plmi lqted ar Gazilu. lt slls
rte prcduct to cusromcB iron i6 sllca depot at VA f inclusile price ofTk.120 Fr unn. Itpur @sts
lor mdufrcturing of thc pbducl is Tk.62.50. rt d.!or slase, it Days vAT @ 1s% addins 20% ralue
addiriu. Blgsirg!:
r) Ddn. Pn* deldtion.
b) calcular. VAT Lcvnanb Mtuc rt manufadurins iaSq valuc addirion d nauf&toiinB sbec,
od d.por sragei dd vAT aBount ro be paid dt manulooturirg stage rnd at dcpot sbgc for pcr
unir of'cNd Mohins" r@$Dac ofAccl.
c) wh6 &cLrd pne by ACCL mly Dor b. @pred by vAT ADtnond6?
d) Derib. !Dp@l pscdu€ ro bc aollo*d il Di*ional Omcer firB hiShs ptie tho &o
d.cl.Ed Dnce by ACCL. (3+8+r+2F16
l. !) Deibc andiriotu ror issui',[ vAT chllhn. ldcnrif, lppliubility ol v^l chalhn io.
Mu .t.lUlIKAlndMBhat-lICHA fortp6of val rcBkrercdtcud.
b) D.fin CrlditNor.ed D.bnNd.. Whcn CEdir Norccan not b€ issucd?
e) wrnc tu p.*r olodjudi€riotr ofv^T o,licioh (5+5+5)=16
,1. wril. dlon nd€ aorrla!',/ of rhc follo*ins:
.) TDFrcd Bis. VA',r.
TITEEND

INSTITUIE OF CHARTERT:D SECREI'ARI IJS OF BANGI-ADESH
INTERM|iDIATE AXAMTNATTON _ Jtrl-y 201|
LEVEL.II
202 DIRECT AND IN'DIRICT TAX INWS
Not : Septuot. a$eet b,tj should be 6e.1tu each pa4 Dihtert t"ds oflhe
Mw.r.a itt one Ptte in oa* 4equ.N.
v
PART.A
DTRECI TAX LAWS
MARXS -5rl
(Atrswd ,nrz. qucnions iDcl&ltug {ra/" 'a'I)
i{r. Z..sh:n, Fintnco Mrnagor in a muklnarioml Comptnv
'!ad
$' fallowing incone for th'
A$o$mdr Yar20l0-20lli
i) Bsic {l.ry 1t.4t,0OO P.. monlh.
b) Hous Rcnr 604'0 ofth. asic
c) Mcdi6lAuowonc.@ l0% ofthc Bdic
d) Aonnlf.srv.l dd in*ni,. .{uivilo' tur$omotrrh! t6t pdj
ij i^pr.r. , -*.'"'r." ' 'hc
K(osn'c'i r'o!i,rctrt rund cqu'v'rcnr ro Mr' z*h" oM
O H. is Fovid.d Pilh a sdant and ! naid ll monrl v ehry ofTk 1 500 sch'
Besidd rh. aboye, h. is !l$ .nrid.d lo a tutl-tin! crr, lullv exFn*d bv rh' @Dt'i,
Hk orher inon6 @ a follo*sl
i) Divitdd fron Pubric Ltd. compd'Y
b) Divid.nd frdm Plivale Ltd Conplny
c) lnlcEst fmn Fiv. Yds Sdch.Ya Pah
d) I edn fm S.Yinat But AMunr
.) InleRt from Oou. s{uriti4
H. oss . hese vhich lE his t.t out st i mothlv En! ofT* 5O,O0o Hc pi)s ouniciPal d @
ri.iooo *ii.'".i i. a* p'io rl r 20 0{o a;
'
r'n{ on 'ou'c buirdins l@ M' ze'1hd
-iJ,r'"i lol".rr'i' u"'"'it"" ro rrr p,oridc' rund r k pa d l r' lnrura * r(mium
ft.so-O(x)udDMh.lad1vc.6s'nchsvtPltmof lr I.10000
iiipi'.
'-i
i'--. *o
';
t*t'rl,c'ihe@n orvr' r.' hin ror $' 6*$mdt )d ]0ro?01
?. !) Detrmineth.residertialsotusorM'RushoinBansltdcshinlhctnom'vet'20092010
urds followine ciEumsbes
,' H. n$.d in Bddld.sh'n 2009 2010 du'ing r follolinB pcnod!
s.o'.;bc2000 14 dDs o.nbs2000 rod!)s
oci.n*rfoos 3l d0!s Janua'v 2010 20d'vs
M.dh2OlO l0 Jrls APtil2oro l0 d'Yr
'rr
i.'."-v"l ra' ,r"r-
^
i io ra5 Jd)i lui ! 'ra
pnio$ four,€rs.
b' UndnLhd circLn >Ence l otrld d ar*(e pq)
'dt3n((
r'-
;j ii;i ";i;; .i'1."'
"s,'dinsded*ton
oiri r rurc"'' m hou a rcnr d 5ra
ai p.ii* to *pi,.r -*" *o tiir ,"r,.v ."",0 .1::;li"='"

t. $!rc hs $. .''Mot i! dn. in rlE
a) Asc*m. o cm.t Etuh ud
b) Bcst Judgmmt A$.sdt,
c) UnivdlsdfAsslMr.
IP4e2l
4. tnd e ll|. p.Ml prdidons $ ps the lTO, 1934 in rcsp€r ol rhe follopinA &frul6:
!) F.il'E b nddin
'@unt!
in th. Fsnb.d 'tsmrb) F.ibEbfiLr.tumof inmc undcrsrion 75 ud 7?,
c) No'tumilhitre oaedifis,io ofdedudio! of l,r u/s 53.
d) FriluErodi$l.yTlNc€nifi€eundqsrion 134c. (4x/t)= 16
3,
PART-B
INDInDCT TAX T,^Ws
M RXS- 3l
(Ar!w any ?rz. qu.stioN inoludile qt tllu N.l)
l. .) Wrrd& th.cnrS6 m.dc in tltc VAT&Cusroms lN!.td rul.s in thc Budedof y*201l.
12 udq folldins fia<ls (dy five):
i) VAT d.duotion !t $tr@ fom supplis3 a F seclion 6i
ii) TuluaTlxi
iii) Cddl R.gishrion;
iv) Penllly is pcr scctiotr 3?i
t) Tim linit ld dispG.l of @ hy $c ApFll.. Tnbun.l;
vi) VATfr.n !s!dt fd sb8. od by pEduc!;
tit Pohibirion of inpod of g@ds und.r sdion l5 ofth. Clsrons Act 1969
b) AE Dvidad sd ltoyrttynsbt. und.rttc vAT acl? (5x3)+5=20
2. .) El.bnlc !m. imponot GltuG of vAT ih B.n3ltd6hi
b) wht ie th. llEling or$ppl, d.2?
c) lvno $tll p.y vAT?
d) wh.t do you he by z.rc R.r.d Goodt How is lhis ditrdnt ircm Exehpt.d O@ds-
(4+4a3+4Fr5
r) Whar e thc ptu €dls of Pric. Decletior for ch(sins vAT ed SD?
b) How |nc sle b€ d.t.min n for ctrtghg VAT U! 5;
c) wn.t e d* riN rnd mod. of Fynmr of vAT d3 6;
O wn.t @ lh. pnvi3ioB if dy p.uon flik b @ll.c! d.nd od d.ro,,t tn" unlno*orrp,,
!) 8i.ny di$u$ reblE! oa inpul Lres a Fi u/s 9.
b) C@Dur. cpcdit tcvy if cD/rD @25%,SD @ 6xo/'. t A'r @ 15v., ArT @ !% ad
^Tv
@
l94 rh.n C&F L Tk.l00
(6+6+3Fr5!) vhrt is th. pMeduc of App..l und.r tho VAT rnd Cutloms Ad?
(3+!.4)=
TIIE END

'.
INIERM'DIATE EXAMINATION - JANIJARY 2OI I
202 DIRECTAND INDIRECTTAX LAWS
TinorllNcd:3 hotrF
Nd.:sepordedr*obooi!shouldbcttulJordEh/1/.Dinootpdsolthctu"t.ttulionnu!he
nmtrut ir ak lde it .n|w <{ kqk,x
PART'^
DTRECT TAX TAWS
MARXS-50
(AtrsN$r/|ac {uc{ions i'trl i'r!4rd!rr,,,. r.)
L D.fin.th.follo*inginrelrrionrol!.omcT.xOdinancc. 1934:
d) lti'riprl Ollicer.
lsTrTlTF oFc||^Rr FRED FCRf r^trrl (rF n^NCr.^Drtr
20t0-t0ll.
I a) who i3 Equired ro pry advatre ux?
b) How.dvancclax isconpuEd. cnimtled,trd piid?
c) Whtr isrh.pbvhionollnmme ftr lly for i.ilut to pay dvaner.x?
l. Diru$ dc p@isionsoltho ITO lt34 rcga,aJiig p.nahi.s io!rhc following defa!lrs:
.) lltrdcfiniriM dliN.tr,u rs !i! byrl'cllo^uirduivcddl"irnr di-ds.
b) D.t min.lh.6ssn.nr }€a6ofsomc ascs*s engag.d in b!sii.$ or prcf.$ion in c!! ol
.6!din! yaa .nd.d o. 10.06.2009. 10.09 2009. 3l. 12.2m9. I L03.2009 and ,1.07.2010
D) Mr. RlhtrEr,' guBlrdosl!Cni4r,
'lto
!a rpp.i crl as 3 rsclnri€ladvnor by tl'c coq ol
Mal.ys4 l€ver aanSlad.lh aor lhe lid time on 27.09.2008 ld joinins hit duti.s in
M.liysir. ftnrins rhc !ca.2009.1010 hc.rrc i. AinAladc$ iid $ycd for l3a o5
D.r.minedEftsidcnrirl$!tusolMrRrhmrirbrrhcaassenrv.a.(a)20092010and(b)
.i,
4. Mr.NuDabiisd UnivediylolessrandakolheChaimonofhis Depanmcd gisbasicsliry is
Tk-14.500 tr nonrh and hc.ls ucivcs I!.5.000 pc. nonrh for his Chaimanship in rh.
dcp.drne He ootrtib cs l0'lo ol lrir blsic slLary lo*lids a rccosntld providotrr llnd
'Licrcn
his .mplolcr also conribur.s rh€ 5oo tnDunr' Hc tivcs in his oM hou* rd receive houe
illoNd,i.; A ao,.a orhkbAicsil
Tt.96.(X)0 ind hc Dnts dcry yor T16,000 Dutricipal ui. rk l,?00 in5urd'c preniun anl
Tk.l6.O0O intE{ on loon. The orhf incomc of Poic$or Nrbi fd rhe vcar endcd 3l Decenber
1009 trtE rs follows:
Arric!tr!61 incomc Tt,72,OO0l Dividcnd aBn publiclv loded conpnnies fk 54 000 (nd oftax);
ln-t@5t oi brnt d.posit Tk 2?.ooo (n.! ol |tx): HonoEriun for ldtrrc in oursidt cous
Hc h.s in Ed his lilc fo. Tk.sO,OOO.nd piid during rh. vdt premium oiTk 10,000 H' tho
DuEh!*d d.f.ns savin$ccdificrtc for Tk 50,000 duriig $.vc.r'
D€t.minc his Gx liobiliry for lhc rclcvrni tsc$mctrr vcar'

-t
IPus21
PARA.B
INDIRECTTAX LAWS
MARI(S.50
(A.sur any ,rr.! quenions i.ctudi.A qn.:tion tuI.)
r) MRP ol2{x)ml m.nBo jri@ oa uC l,rd. is Tt 12. ftc comp.i! $tk rhc juie a@6 irs oq,n
dcpor and rhrougn a disl buror 10 E rctaitcft.Ifrtr v.tuc addirjon ar d+or and distiburor
l.v.l t :0,6 .&b, wh.r eoutd bc rhc vAT tevi.btc vatur ar rhc ninuferu.i;s sbsc?
b) cohpurc rcp.crnc kv) rr CD tu a 7%, SD, o0o!. AT G 5"... ArT d J.;_d ^,
v -
|.s%,sh.nc& rr I too (to.3l ts
!) what is VA1-e NnD rhc aN Soods and si..s wtrich arc c$,nprcd fom VA t?
hl k vAT cha.gcd.n !ood! ccDBrcd froN inmnddics?
c) vhich thnstios !E subjecr ro u.m nlc 6 Fr rhc VAt Acrj
d) Wlht !re rhc differcm6 ber*ccn zcb laritrc;d c{ctuprion as ps VAT Acr? (6+2+2+6)-t6
.) WndisTlrilfVdluc?hVrt i'nposcdo!etirdvrt(corotrTariffvituc?
h) li Nhich csi lnp( v^1 rcbdc rE nor r orsd?
o wir[ EfeEm. ro a$ghdc$ v t Act aid Rutc, lbrc whclhcr rtrc fo]towjnS narcn.rrs arc
i) Pne dqllEnon , rppt €non ror trunecd Rarcofrcod,
n) subnision ot Msh,t. | | ro E p.div.cift. ofiic.;ft,n 72 d,':of 55u. i, m,nddor'.
iii) Duty drwb,ck is apptrcabte for vAT e ity tiurdo.r Nt havc.iy lftatetc o rcirha,
n) lf my FMn lggieed or rh( de^,onafDC r fo, nr pl,cc oqter,on, hc *trtt,t. rr|edl
b comniidnnol apNat,e.rsr rheodcroror r $rhia oo drri
!) Mulliplc VAT R*isuariotr is rcq0ircd *h$ noru rh one t.$bte g@ds aa prciuced
'nrhcemeplrce o+l+5-2FT6
wrirc shon noeson.iylotrrof rhc tultowins:
d) VAT Provision forToll M.trulaclurtnsi
c) Pri.c Dcclmlion lor MRP h.*d p'lducts;
l) VAT Deduction ar $urcc pravisjoi asp.!cirnacsid hdgd20l0-ll
THE ENI)

'IN1'f TMEDIA'II: DXAMINAl'mN -.'ULY TOII
L[VljL -
20u nrRf,cT
^ND
rNDn{ncr'1A r,Aws
Tin.rlld.d:3horB Tor.t m k:,00
NaL: sepuute .Aelr book: lhorl.t 6e ulal Jot .ath t od. D[turcnt /rt: 4 tk *ntu .!tvtit,'
"r^1
ht
INST|TLl t OFC
^t{TtRt.u
rk t .l
^RIljs
r)t. l}ANLLADf stl
a le
p n,. lrc ruridB D rlt ruj hrx: lh!
1A l[ 1t.000: & anr 'fl 13.000:
till." t*.'t.uou. hrdr* of nrrc
$ r/i'ld lnrd lL.lt.llr)l). l)atrr'on to
e
@sw.c.t i, rk ptea n, ofrb ofrlqrck?
t,ARlr
DIRECITAX I-AWS
M^Rr$ - s0
( N{f r/,,.4 qu{ioDs iir !diD!qrsrlr,rral,)
Defi'c tl'e tbllo*ing i'r el.tio ro ltrcoiE'l ()(li'mc(.l93a:
a) Capilalg.itronsh.rcri
d) P.iqnnn6 lnder *crion l0{B) (rr)=16
Di$tr$ rhe pevtiotrsolrlr ITO 1984 rcgaftliig pcrrlr 6lor rh! i)lkiwin! dci Ll$l
r) riilmlo fib d!0 dli'$n,u !^ 75:
b) Frihrc ro nnt rdYinc rx ,'A 6i:
c) F.iluftro piyhr otr rhc baskofrhc rctoi
d) Failurcrod.dudor.ollerrnd plyanyur mdercmptnv l.f lTo 1934. (ara)= L6
a) SrrGrlx prcvisions wirh rcBard b senldl LiabilnyS.hcnc ic Pc'sccrior 3lC olll() I934,
b) D.$nb. tha pecduE oaslc$mqr on th. basn olcoftcr r.rum (3+3)= 16
Mr. x is rlr l,i'rtrrcc Mtrtrlgor ol r corlpdry. |ollowi"3 is Li.
*retrditurc aor rhc yar c cdonl0 JUic2000
a) Stlari6:
B0sicSrl{ry'fl.l5,000pr,llotrscrctr"l.0.000PD.ltndhiiDetrrrlolvarrcefk.l.000
p,8. dd Medidlallowana 11.2,t00 p
'n,
As &nlvalallowaNc he gec an amolnr.qur ro
rso
'@rht
basic d!ry. His orihltiotr ro provid.[ tuld i5 l0% of hn basic s]ffv Hir
.mploys ako @ntr ib!rcs rhe s.nc amo(trr.
b) llotrsPrcpcnv:b
S.l€of rgri-pmducB-tla0,000: Caslr rcNrltol r8rictrhMal lrtrd-11 ]0.000
hrcome ftom panD.fhip Tk.60,000. lrcone non solc tradcfhip Tk 50.000- Lasrrcars lo$
Tt.t0 000.
hftre$ or Bank D.posir Tk.16.000
Mr x hri r hotrsc. llrlfol ir ir I
cpctr$s ol lhc houe ac $ Inlhr V(niciDrL
Cnllcdid,cl,r's!'l(:.0001l,'$r !. r'll.0r)ll
Ruvr^l r'N lti^ uold I r. Jo.oou.
Follali'r!.c hiscxfiditrc.f d :
FaNil!;pctrscs i[].50.000. I'rcnlnr ror llc
T1.35.000- Purchrsc of books lr.?-000, lrDdotr
I'dnE Mi'risr.is Rclicf Fud 1 r..r0.000
F rd otrl Toral lrtrotr,c irld Tir 1o lE nild ty Mr X Nni.,r' r! rh!,t{* ron )c!r l3

. tldss?l
PART.B
INDIR!:CI TAX IAWS
MARXS-50
(Atrrtq rnyt/'.daqu$rLnnsindLdr'f,?r!not
hh' l
wh .Grhsch gesrladchVATatrdC$sromslassrdtulus
i'rlltN idtl nrdgd?010trnd'r
'' v^T D.durron d S' dr''
ii *r"t:*:lll''*l';llilLl'l;""."'. (1$,-,R v
D Indunics .rei'fl'd rofr '^'
n) wlDi L I unruvtr t* d'l !r sh'trt n n x|lnri"cl rllnv fu"r'v'r ra' oft ccnih ta( p€nd 6
",
*;l*-",""^'' ^",""dr",*.yrc llllt:111':,1:ll"-"'r
>':r''trh J! 1"- rfi's
" "
ir''nTtil:;11t"''$l,t*';$""" *lil:l':; ;;l:;;:ii:i;" .'"''"" "'
',t ffi *mlfl't';:m'.r,ill'l;""#"i'$llil lilili*fiili::i'ji;""
-. XLl;,.,. t n,t"* nn*t to rhc com isioncr (A0pcaL). r0'"tt"
ii"li;:ili:
kFh. deto$dd'
ii';i5l'l,r"Mlill'fl :*li':f f : I;"H "'"'''"
nutrnh'ncnr rtrdcr VAI Acr
wrn. $d norc! otr rn) tutrr ol ihc InlnNnrr I
0.,* u"",r*,h".niffiil
,/
THE END

F-F.x
fgl',,, "r
()F( HAnr[Rt:t I sr:cRETA R t , KY
INTf,RMEI}IATf, f, XAMINATION -''ANT]AITY :IIIO
LEV€L. N
202 DIRECT AND INDIIIf,C'I'I'AX LAWS
rrc: ii?rnl. r' '
I u id,is rrl kt h! t^Rl [.D cd(tt lrrt Dillt*rt ttd 4 ]h
ttn tt!,t rt ow tt.t( itt ottu ol tq!!L!
(i,i)r.s0ksi.tr d (}ndol ctrdri
InIRc PqY Jl.to rtr.!ictdr n trdtrsci
Mr S(li'tr Ahr'dl b rli! u( {'l M.' rLd u 'IrhlnIILC
us uJ h! B.'!.d tlt followi"gr
(rnt ,! lrtri,i! rhu rtrlrtrri 'il
3
PART.A
DIRF,C'T TAX I,AWS
MARKS-50
( t$cr rrrd tltrcrioir i'tskdi'r! r/A?e"a't J
l).li'r ihu irll,,*i',srs pur l'lO lt)[4
d vh,r rE rl'. h iBol.r$'protr pq'd rr-lv6Ebl'rBl'"', L*-",r,i *,i.at.rt"r"j008;lurvl()ll t" Ilcrsxon 4oll d' llr)
'!'3{'^l"
{ ir
'lh
I a1id*.r *;m..s'ndcd trnd(d'ff.mr chufliin(6
r,r tr""u."r'. ,,,i"i'i'i.: ."
"rc,
$h ch dn r"N'uar dir '' '
Esidcnt for lh. PurPo* ol i|l@e 6
r) ltrielly describ. rhc prolisiorsollNo'nc In l'aN ri{*roll {
iio hs under fi. h€d ctpid aaii:
(aii) 1,,8 fmm BticuhdN hroN
bt th.t rD rh DruHunsrr'brdunrction d {u'r lq' rr'{ rv[!*nrlr]{r
-'
t,) c"t';", ;" .*" .r
'uptlt
or s@d'd cstdon "r
rddni'
I iil F..s for tmfesioniland i..htr'c!r kd'ces:
&
linplocr r.ontib n$ bCPll
rrN tr'll'!i"q Nntrulr^ *cr(:'lk' Eli'c'l h Mr *hir
.ll
"lii-:,.,:l.:-'j,.'.."',' N, n-J'cJ i dmtrJd x i*d"i' ild !' I tnnr'' 14
r!(dnNJrunr srs pJLd l') Ll'c dnl'ruv(i
., i;;;';ii;;""; ;1 "r'. *p"",r"r ir' r' tou u" -"r
hisfii'il: ri,,rtrt t',tl

:l
r)
cftrip0rc rfu ro$litrco c oiMr. s.l l cd aM rlrc h xyrhlc b
t00q,r0
PART-B
IDIR}:CITAXLAIS
M RKS-50
(Atrswc' i,,r //d?qscniors ircltrdl):!ttn(ttuI no-t l
lhL l)n,v etrr nrdisrftolrilc(lrDd M.. Srli'n $rrrhtr's.r rrt',,
ll.
^
rlE o'ftrol r lDtrc $hid' wrr ler o ro r c.npr'r rtr a n{r
AppNrviar. i,no$r dlh rsdo(lrLucd by (hc um,F ly llin rl'c r, ri. ci
H. ftccived Tk.61.000 (b ofhr) c divid.rlon h. i',vcn rc'r i'r nHc
H.rl$ d.iwd Tk.l!.600as inr.rcn on firld deBNr
H. p6'd lif. ins!6m. pctrnn lmounriu b-fti0-001r r rcsp(b ol l,s p.r!{nl rr,li.
H. d.iocd 11.10,000 b x LNal Ioorball.hb rtrd lk.15.iir)0 b nic l' ( Mi"nui ! lrrld
Tlrerploy..d.ducr.dTr Ii0.000lrcnhis$lffyrndhc|tid fr6
(n) hnt is rruncnlM v.h'.]
rb) l: ftLn -n) hDirrhJn rrlrr'jr'r rruJcdn(.' r'
'tr

^
l '
(d I n)w is Nlush*Chrlhtr itrrpontur litr Scrirr! rubdrl
dr $ h.r.'r rlE un e| n. orrppralJrdrri(' .lr'ri.
(r)L|tl|er*h ci(umsknccsgoodscdbcdeli(r.dsnhourp.'nrcnro|drrJ rrJ
ecliotrll of rcCu$ons Ad 19691
(b)Ho*goodsconb€renrolcd frononcsdrchouscloolhcrrsllcr t!tror 1)r)ri r
fulr
iii) What is $e 6le of VAT?
n I which tansacrnn rr. subjl{ lo i/rR, Irft'
l rldar r[ebNic ditlirn ehcrscr, cen,Fn,rxrd
^n,,nri]r.
0t 'h!r is J_ourofirlior ftr rh. offenl v^'l snc or llos t(|ds
'
tr) :nsver thc folhNingqicstions:
i) Which 8@ds and $dices aF $'bj(' ro v r
ii) h VAl uhar-sed on goodswhich dre.scnrD
Pnrc.dr. aor p€lne or'VAT:
( ufttrr c!$ons Odt Sh'cruru:
Adjulnent ofl|'ptrt VAI lsii'N Onlpur vA I
s)2tL
(.) llcGloDdury is lop,r n9nlcmcnbry d{t) li"r' v^l r5e1
crlcul cas*ssrhle vrltr( ofM ircmC& | lrhrcflhich
nrc J)n non: uD {,r,J/,,.)
THEENI)

/
,{/
/./
// r Nsrrrrrf, or cr
^RT.R
r,D srcrr Fr'^ Rris
^N
D M^ N
^(;
!:rrs o F
INf ERMf,DIATE EXAMINATION -.IULY 2DO9
202 DtRl:Cl /ND tNDtRt:Cr lnx t,Aws
.rL: Ii?r,tur(,dxn'v' /'ddr1 rnr n 1' &at tu ldt rtt Dillt rt j' r 4 ttt tu (a,"' u^t r
nt$ rlt to te ln K. nr tKtu tll tqtK4c-
PART'A
MARKS-50
( nscr,rn.q$dion: i"dtrdi',sauArt',,.4)
lxfiie rhc aollosir-! ir Ehtnr b licoN Inr Odirhcu. leli4
r) RRogtriad Prcv dgtrr li d:
.ag
b) Uider *hd clrcumnflEcsurd wirhn wlFr rihe a rov sed ruM
c) lJndfl vlEt circlNrarces slDuld ar dscsss pat advancu rax?
d) when dho!ai.sres({l'olnsnorpr.vro(sl}bctrzssstcd slnn'ld NJ drl'!crr
r7'j-l_li 'n
i) whor!E lh..snti.l radN.s of t Oili a5 per ciR T.i Acr.19901
b) HoN th. v0hrc ofgifi is d.rcffined urder*clidn 5 oltlrcciriTax
^dl!) wlr!rrcrhcprtNisiors0trdcrrltccifi T,'r d. l090wnhrc-6rd
FNnr the follNina infsn.iiotr cotr,Ftc t rotilirsDeand r.r pryablc hvMr' trvri ktr 1'!
ur$dcJid'l rl0(t$:
;) B.si. sohry lr.,l j.00o
l)s trktr{h:
[) FeiivdlBoruseqmlto2 iotrrhsbancP3yi
cl He wrr Dovidcd wirh li. lirrishcdo.connnoddion:
d) Hr cor;ibuLs lo9'oofllrc h$ic ehry rotlrc Prov:dcit fu (recoBi'7ql) {LralaiuN 1'^
bcn con&iht.d by rh. .mpror.r
.) flc tat p@id wnh . lull time ar ror his pcMnal .s wll is busi"cs' u*
0 |lr oJ'dI'fr rrri,tr! rr'ri,, r' r numri'r8 hTl11000
lbllo!in!a ounrs i', eldioi rorlt ho!$,
SalaryorD.^.r
h) H. has orh$ i'rotrE olll | [t 000 showi is uder :
.uiyn|c ('r1]rrir I l{$q$wri_ rr !lrs.oot)
- l'r{.d ('Er).r fcd d.posir'1k 54.0r)0
.a

I
PAIII.B
INDIRfCTTAX I.AWS
MARXS - 40
.
{Anrw 0n, t&E qdioB i.cludirra (erri,t er t I
l. Whdr !e tlE.h.ng.s trrd. in VAT & Cutu! l.wt ud rul$ in t t lrudl'l ld lola l0 unds.
tolLuanl ha& (Aftwr ry tix) :
i. Emfi.d c6d. s.L.nd epd s,ki
ii. LinltdTlMle
iii. Indmfl fimn by Coit4e lndusrrn
. t.nrlti6 d3 37 (2):
vi. Tln. llnat tor Arp.ali
rii. -rim lmit td tlin! obj-lk$.€!iM Gb.tc dislto*nr$:
viii- Cu€ll.rhdofcdE l vAT R.gislan.
., ljrpLh rlE iopd v^r'Gb.L ! F val Aq, i 9t l !
b) who ir id.llov.d to nlc VAT 65e?
.l wlrricft. nHondilioniloh! f'rlfillcd lor iin$Nc ofpnl*l v T
J) whd E tle Fo..duB of App€rl?
.l Wnlt ilTdEd VAT?
rdrc lhoa d6 o rnl/dt oldE lollosing :
l|) ECii
c) HS Cod.i
d) lF hiprcnr lnspdraonr
e) CEdit N@.tn Dcbn Noe.
16xlt. r8 J
.1.
rr vlrd i.Ide |>cbdtiq|? Whs n L b bc {bnirurl
h) hqt lhc del.Ed Orie noy ttd rE .@pcd by V l urln"irJ4
.l vhrr i'r lbi,niti.n 1'! iNh'dqi ir I'rie D*l(nri trrlrclxtit)| lrdririit{i'nrair
ot lricc D.cl.6rion lor. P6ct of P. c&otrul Oil 500 Ml. co8i&.irg rlrc rbrl'N $:
. MRlTk.t50. Di*ibuB l.'d.d Fi. LTl,l00, ,
- V.lE Adiirioo i aJt(
Plr.lldEn$[.!dv.!.dd.d.lft s in d. pllBolmn olMusht( fm ll']+llD-16
TIIEEND
i
I
I

P'dl'
/1
7 INSTITUTE OF CIIARTERED SECRETARIES AND MANACERSOT I' I(JLADf,SH
INTERMEDIATE EXAMINATION - JANUARY ZOO9
' LEVEL.II
202 DIRECTAND INDIRf,CTTAX LAWS
Not : slpdrute dtrv hnok tbuttt tt ,r9t lat erh Pd. DilJeN"t,ots
'l
th!
osN.led in an. rte! rt otdr .l leqwm
PART.A
DTRECTTAXLAWS
MARKS - 50
(AN!{ r/ru, quesrions iicludiis,,srriar" t)
D.fin. d/Frt ofrn fotlo*ing sith EfcEno b ITO 19341
d) caFiblAschr
Sr.r.ho!'h.o$r$m.i',1i (L"der'l'efulloriiss{s
r(p tr' olacl'!nctur A!ariair
br Assm. nrcs( i !l urL red businc$
.i e,**.-,.*. ' n
^-' tavms Bmshdeh
d) Asm?nr i" ose,i 'n(on.
ola d<atd p€Mn
. | <l, la^
'ii ni'i j,i,'" p'.' '!roirlsi's'
."Jilil,iliill"*'"...""'nFbd.'ru{r!dd$uaIDm"Pd"'""""'",i',::':i';,,
u! sod$ dcur"{ i
Vr A'[!a . .vocd -. ."!! 'BmJadsh
LdnPin).Mn rI
id;"i;;;; [i'l;;i''. ',"" ,'dI', p.v!b'c
'u"hcscsmctr'
ar:u.'rtr'(
r, Ba'( salr'1 Tl 500oo$rmDrrn
b) Enr.nrrm(ri Ali $ i r(r5 % of'he bJi' eiar)
rt Botrus- rso tr'nnh hn.$ho
;i ;: ;; ;;:;; ",', . "''".., ie c., dnd,hc cu'n' ) ms in u'tu c!'i r i''' 60 000
foruoreDrunl rh( rr durirsrr'e]€r'
., il"iilii i.,'ii,,,- ":"r; Ii 50.oo ror
'€(rhs
* nr a'r' r'LJ rrrrr'
,, i,1l:il",ill,l,::l:':'':,;:Ti": ,"'l 'Tl;;T
'^
1u0ro4
'r '^ "r ii 1 ! / r
" iii,'i s"i i,. '
..' " ',i" '
t
"o 000 rv J 'd""'rrrd 'o'Jrr' r' " - i'
"
$If,illi ""=,'""
u'.u-u.frrt r.35 0000 ('rd orhx) rom lhrrt Nrcr'rd dri'r! rrt
- rr{ v.ot uIi lb'.d !{'Pint
',,
;Ji;l;:,';, .i', .., ,, b', tr onr' oN 'oo' r'e $'d r"' ! o
i'i",iiiii.Ji*-,,.*+" "* rr 250oar is br.crctl'
,r1q/:." "'" ""'"';pr'd lr r{ 00ur''
'l'(
dtr'i 'llv
!c,/

3>}
tP'scrl
PART.B
INDIRf,CT TAX L{WS
MARXS,50
(A$wr aDy rrr.. q*$iod imludinq q6no, M. L)
hl whrr,E'|trrrr r.labsofcuio'noury?
r) $h.r isdriillircDlc bcnvc.tr ererprion a *mrani!?
b) Il.$ is thL i',|nr u turr nci,,xl calcularLd?
() $h.lurlirn trr '^r klniili?
d) c.irp& 'ctrslc
lc1 1l cD/ll) (, 1' ,v@to%- v^1r
ATV@]5oi,.{hci(rriill 100 ri r'i'?)' 6
a) Lphin $c ln.:'rli id SchedulesofVATAcr.l99l?
b) WhD is liablc n, rcs'srcr lnr VAP
O AE suppl'e^olTcnr
'd.d Seds & eNies and excmptcd go.d.trr 'rrls (q(iN! !r
Exphin *n i canpl.s(.ry five offtc iollowing):
iii) Suppl! A llr VATAcri
iv) Tnn6r.d Rar.orvATr
v) I,re ship crrrNpecrotri
vD cdt6l v^l Reaislrllioni
vii) Pdhibirkr .l Impon oacood und.r CBbns Ad. 1969
dl Wh re r[c pr]c.dur.s
iNlgi"llnr lllun hri
ol l,rice rrel0ntrion2 l'cpato i Pric
lNdr with m MRPoI lk100 d,
s) How nr.r v^l l(!'nr. rt requires if rhst src 7 ficdiu: ii rl(
produce dirlu'orr i]rc'.lgorli orderrhc strrc owncrY
b) whar ii6'tr r or do r lli l of 0rtv coirtrar whr rrc I ig dru
cqninn.[n,! $rh l]ill oIEtrr.y?
c) Whot t(rtLrua rrc t, h! lirllowcd ro re16* gods ftum pod and $ lN
dl Whar conDliair$ o b€ |ollow.d b fo. is$omeofvA_r CMllatr'l
.) Catr aiv mtrtrlh{r igcotrrtotry r.ke credir olrhe VAT paid or trricrLN hr' 5 or i'rptrr i('
@ | 5%rr'tr'il!.dr;pitrior' r: rir'i+1)=16

INSTITIJT€ OFCIIART'RED SECRETARIAS AND MANAGIIIS OF AANCLADf,SII
II1TEIIMEDTATf, f,&IMINATTON - JULY 2OO8
LEVEL. U
202 DIRf,CT ANO INDIRECT TAX LAWS (NEW SYLLABUSi
Tincrllo!.d r 3 hotrn Tobl B!rk: lO0
rlf /rzrrdrrn,nd,l J/d,rth! rltl, c h rql DilJek"trui 4 thc:anc 4,Nrion i,nn b!
.,^nc&t nt .tk rrt<Lr nr &br of s..FetLa
.(,
I
PART.A
DIRECITAX LAWS
MARKS - 50
{Answe! ,/Ea queslions ircludirs 4!gy,oda L)
Nl' rjir. h irLr,ivlJ ln' ttrfihr litrraddjoinld in. DEI,Z E ury so i, Brngtadosh,sa
lichtrici..o.0r
^Drir1007
otr i contEcr tor rirc ycr6. H. is, owd rh. io ovini EmuD.dtion
S [crefis pcr ihn i irrLlrx!! r{ribftb c r]rercor ffdo bc bome bo rhe emptoyr:
. arsic $l&y'rl,50.000 r$ mdlh wn[ o annuarinccft @t0%.
r Hou$ AccorlNdarior tio ltrly 0?.
. Tdnslnn AlhviNr 'rL 5,000 ftun Anrit 07 ro Jurc'0?.
. R!trtallow.ncc TK.15,000 frcn Aprtt'o7-Junc 07.
. Fd liasFd lom ,uly'07.
' Enl.n iimenr ollowaice Tl. 5,000 - t0% of wlrich G sp.nt for olfi ciat pu'?oe,
' M.diBl lo,.nc Tk 5,000 - 20% th.dlnd sFn by nrn
r Olh6bcnefiGTk 5,000,71%thsMlstenri'rrhcpadom.nceoiduri$olftcenptoyc..
r He tpbvidcd fft. hvello Indi0 and brck r,ic. in.r.rinJune snd D.em&r: vrluing Tt.
Comput. hn bd in6n. a B th.tun tb. rhe p.riod ro 30 Jun.,07 and y!.r b l0lunc,08
- 13
0n tJrddhdci'!u[irr!..an
(() Aicn/ i'dicnr.orryrhc srli.tr! acrt'rx or-
i) Uiild':olscll{$c$m. ;
ii) sp.r as*$i'.nr:
indi€iu rciF.'iv. sscsc yci(t:
D.rin d,/,rr or rhe foLlowi.g r.nn(s)l
(.) whar.rc tr. tulins ihelhold qemprio0 limit oisur for:
i) Ho rgonly.Ericulru@ ir@nq
i,,dividu qilltuod ro pa] !
'hi',i'trun
rlx of:

?-t,
llog" 2l
(!) Bieny{|.3*ib.qlvrh.eliatpoin&itrdic'ringrclcvdtsectionsof tx
i) Fist.pp€li ud
ii) S.cond app..l
tb) t Wh'ch gltu, to *hd.^t n! or ?x.hpt fiom eii-|a^
i') wrtcdown rhr thcrrPoinh fo
i3+8)= l6
PANT-B
INDI{ECT TAX LAWS
MARKS 5{
(Answr ,ru. qucations includinc 4!5lo' tal)
Bri.flt dctinc inr fo( oarlE lollo*i4 lcms Ned
'n
Cuiom' RcBobnoF:
v) S$id bondcd waEhous;
; a;!hd6h Cus@m, uiGr lidit
;;ffi:f;ffi;i"fi;";;. b..dd!d b FoB roade at A(*$'bn *n"'i11,..',
Namc fivs ircmsofdury riee imlo't edchlndcr:
(10+6)= l6
3.
(b)
i) TdnsB B.8gas! (lmpon) Rulo le3l -. ^^^-
i;ITJH$I.,:l;'ii;?tiff ldiill,il'cil#i""* e''"
@l.it; whcn C&F k TK l00
!.li.nt poinc iriicarhgrelevanr S@tion orSRo/Sch'dul'Rul'/Fom
Trunc.tdvAT
Sulpkmnrq_durv i"dnrrLrlLrngc(sror ru
ffi ff"'**i l*fi :#l"t*ffi lli"J ;i]"ffi 'liH".""'.
fHE END

fcD
INSTITU
'
Of CH IITEIIED S'CRI'TARIES AND M NA(;IiI{S OT BANCLAD'STI
INl'II{MEDIATC EXAMINATION -'IANUANY 2OO8
LOVEL' ll
202 DTRGCTAND INDIRECTTAX LAWS (NEW SYLLABUS)
Timcllloscd:J hour! TDht nrrk: loo
Ndu S.'lx,ua rh! d ,,oi r,'r ll hc $"1 I1' ltth lt' Ditktrd trflx t'! ttu aul! trynid u6t h
nrnr ll t, r4 lth t nI tn t4 l !1ntt4!
PART.A
DIRECTTAX LAWI
MARKS- 5O
l tr$$ r''!1 qu(idis ixhtlirg
'/"rt"'
rdl )
I Mr. kritr isr (i$cfrlMi rs*or'rCn pdrv it Bitrsidch l)Fi'rs (hc ftr'nc ia I vc{r 1006_07 hc
Ld.riNd rlt tulln$i'{s]lv.rd rllov rccs filn rhe co ptrrv:
'l lD tull(rtint Lrrnlid ili)Ndi Nar ivtrihhlc fitrrh( vgar:
i) ll.ri ruvidcdRi lilc r"onnnoddior itrd li4 tri$od lrotrr l[c coflFrD
ii) Il.cotrtibutcdlO%oflhcba3icelarrrorN'osriizcdPrdlide
futrd Equrlrrctrnfs
[ls] $Nibur.d hv rhc dnpitrv
iii) llcNcivcd l(.'ls.lllr0('ro1)n ill'rc to tr Lili!IriLciconrDNv
s' llL lHl r hi_( $hrn i' ld out r' i trF nuU'J" dl lr'0000 ll( lfid lr' l5 onn
^
rurn!r'lhliJi
v) ll!'R{ivcd 11. 12.0006i'trcNirordcbctrnrcorrc'tr'Dri!
vi) tlcFniliGnbu'irrccpt iuit ou'itr6rorl lfuoor*rn'hoool'i'y rc lo' hi'nr'
vii) llcnrvcncdtr{trollltt0Olr0i1'c!!hiriornlshusol'!otrtPirr!Lirr!d!i1lrCiirhgnr!
$dk l:rch.ng.
{iii) lrc rl$ rtrrcrr$cd 5 , $$ D gl'dc{ SnN[at! l'r1 tur'1r'?5000
il ll'c n[h)d d(ilud$l r r'hl
'NnN
Dl lr'i6o0orinnhn
tM ft( ddrils sivcr rNvc 'rrl|dc
ru tor''l rADk
"'"" "
t*'tt"i';
:. r) whd ! rltcIh$'c1(rnric'"Iir "rc's'!l
b) litr|tr) I i'lr risir sr'lIrcisniiir ddq'l
c) Y'*illrlr.lxId.ir r-$.'c rii^ tr {'Mrn r[c r{rn
"tt 't'*';:":.
r",

d)
I PrSc-: l
DitTdulc t {tts! povltiodl tsldl titd E!rr|!l trssndr
Wl'trr rr. lhc povhiotrs Eg0.ding tnd 6c$mcnr-a
whlr (trrdy is .vllhbL !o in :lrs6 4!rioY'd bt lh' t*rmd mrd' hv lh' lJcT?
Ndrc rlrc d€um ! equied ld (lirgd.pF.!t tqthc AplEll.rc'fdouno'
,r*o*rrr,.,o
wfto rion iolB or a!!@aofllE lollosirS:
a
b) mnrl {trrucr
d) corlqft olfl Ncrum:
c) Chtr, foM'd or U$s
0 Rso{nixd rtuidc fu di
L
tNotntcr rat( LAws
MAr{KS - t!
(ANN]I rrd qseliN irhdin8 {eJ,pt t4 /')
(4X4Fr6
3.
wriE lhon noe on t!r/,nt ol lh' rollovinsi
(.) Bill of.*Frl un&r ctllcn*
rbl lNi(sndd VAl Acri
ici culMs Pd dd Annon:
idi M{uf{trNrrt'd*a
(.) SNu$ilins unds Cllrotr'! Ad:
(t) $'dtY unl't vot A'l'
h, wu, rN do ru. dis*s 'qui.d
sid'.!rc birk orqkr
l,,,:illl+Jl;11
*
:;ilI;i$fts|{iftj,f*il#,,,"H'
jj"],',i:itrji*=*;,,.,.,-,."
t.) Derih. 'hc
t&6 ol *rid t Er|dins tlE vil* wdr' &6 thc 6lF delonrit{
l:l[l#m:,#$i[lulf;l:l';luixl"^:''l6+5+"''|6
i:i--ffi*;1Eitr$Tf, Ml#':$liil:**;.*.!r.;
THEEND

II{STTTUTEOF CHARTERED SECRETARIIS AND VANACLRS OF BANCLADTSH
INTERMEDIATE EXAMINATION -.I I] LY ,20l)?
202 DIROCT AND INDIRECTTAX I,AWS (NI]W SYLLABUS)
Tim.nllo$.d: ! hotrB Toriln,rrks: i00
Not:Qwtion
'nu b! uxNtr..l in EEIrsh $torde u^ r h,,* h,tn.I it x4t l.r 1th Ei
Dillq.,l t'urs ttttt lup q!!:tiah nn^1 hc a6wr&J it or! rhr( ht ontu o! vqtunl
PART,A
DIRECTTAX LAWS
MAR(S-50
(A$Mr /,'J rrr.f qrcniors i'{tudir-! qucnnr N l.)
Mr. tl{hih h.ljirhne M.nqerofAaC Co. lld tlc Kcivcd rlt tullowi.g alary rM arllNztrlrs
{
fosr rfu ncftdofltrly?006 ro J's.1007:
Aisic lhlirt p.. mo h
Mcdiol nllo{n€ p.r mo h
Efi .noNnerr AIlo*aDce po nFrrh
Enplolcr'3contibutio @C.P r ps trMlh
SclNol fcc for rhc chidrci ofMr.llibib p6nonh
'fk.
Oth.r Fnicula6 oa M.. Nrbib v.t as follo*.:
r) H. w6provid.d r f..fMrish.d ndlorlhniccom od br. its noDrhlyrc rf lt.oor'r )
rva p.id by rlE cnplor.r.
b) ll.i:o*trcrolihon!.which*!sleroutro.priv c oilicc forDronrhly re olll.?5.0001
tlusp. Tk.1t.000/- toptrlrpN'r &Tk.12,000/.lbrW S bill rlcslsop'n'|.| ]0.000r
for nutri. ipal rix rnd Tk. | .000/- lor groMd rcnr
c) flccotuibocn l0%of[isbdsicsalorytorhcrccoSr zcd c]'1.
d) lbul qp.ndit,'t ol his ncdical lrqhc sis 15.000,li'rtl'urholcycar.
.) rrc nrvcn.d T[,200.000/. rbr Epmch.seof5y(s srvi',ssccniricdo.llcrsi pni(i rc
insurnncc pE niun of Tk. 60.000/-.
f) Hcrcdiv.dTk.13.000/.|rcil(cbcn0rcof i ftrbl.l-i iiodConp.rry*l,iclrrriPPro.d
hy Sccr r irics Eichnngc Connlkr ion
E) ll0 rcccivcd trcr inkrc$o111 9.000/' iror l(prlirlril' l.tl. i d iddividctrd rr q0-000,
tilN BOC aangladcth Ltd.. Fon bo ofi'rcrci ard dividctrd l0% bx la d.d@cd 1l
Thc eiDloy.r d.ductcd T! T1. 30.000/- aM lrc at$ paid '1
t 10.000/ 0s advan.c br'
Conpun rlr ntil in ome ofMr.llibib.trdiE anDur olk |]lyrh c hy hinr
3.000
h)
.) who is l Rrsid.if!spc!LToldiMnc.1934?
h) lr otN I ctrpliotr in mnPllirg rohl inco e iri rN orr RA cnt lrxlNrr Rcinh
Iixol!in irl' .radpr..
c) Mr. RrhNi isi_R.sid.tf. Mr Ad{u. k. a.iglidcthiciri, bnr i.limicinrsr10{6'
07 hc wd Notr Rcsided in Bnfgl.dslt. Mf R.dd is rtr ltr{ hr . ti^tr aM hc srs ioi
Rusidc ThcTixOfiiccrcon,lncdrorilircomcofcicholrhc{hrccpcEons]r.700ottr
ror
'ulevrtrr
s.sinctrryc .corl crr.i$tr ll_5r6f= 6
Iconkl P/rl

/
/' ?,
i) Thc h.!ds of t.x deducrioi tt sou@
dr Th(c I'cid! of hr.oll.(rio' t sorKe
*nk do*n rhc(onscqu.n(cs of failuE todsductorsir(r
ror D.lirtr CLn
^s
pcrGLn l0rAcr 1990
;h H.$ n fi.v.lu.dclcm'ncd otr gin u/s t md rurc 6
;; sck .mkortrNP.rGinrAAd raeo
idl E"DIai" rh. po.ro" ort
"alrv
ror no subh's'on
of EGinTai cr and Rtrlc?
ofrcNm mdconceoln.N u/r l! ofcift
(l+5+4+4)= r6
{446+6)= l6
lPas. ' 11
wh.t is thc diffcenc. bctycen t x d.duclior soud
'nd
lar collccrion u sourcc?
Srlre rhe prcvhions ollTOrdii!nc. in r.spcct or:
{
PART.A
INDIROCTTAX LAWS
M RKS-i0
(Anq$.r,,J
'/nss$'r'otr 's-drtJ ' rrno|)
wik dnd nor. oi,,j/,r' ol c lbllol'ng:
i.)
^l)prcplirGo'Ic6:(t) Stcuiol ao cd Wircholsc'
2.
rii YrxiI is:$"i,'rs::'i',',fiirri:l:l'i:lil;r'if ,l"I:1]i::1'" :til*: :r
l'({N l.' 'r
l% ind lDs(
'r
40'6
'l'$ 'icuric
rtrl
n, $;'ll';3i;" *" n"'*. ttrcriorsttrd bctr'n$orhined wnrcL$$se Niih rcfcrcf(s to rrt
,,, ilJ:f,5""'":"li:'il-i:',"'dtrdi*iono'thcornccio.ctrsto'r
(?+J'5+3)'r5
t 3. {.) l:! nbu tl'c r''cft 'crrurc
!f {r: tr 5
'ii5rd
ig c r{i"r"c (li(d
'
crllulitd lor Eood! in6 eRtg
l:,l ull i]f'J"";:#?*a;5H:lr iJ'1ii:l'""
'1':J:'::'J::""
*""""':' -'
.' llr P::i:f";:Tll;1lfiJ""'f;is1:i:"'.:l!:";:ll:J l:lxl''^'
iii ii."*il in. *pi t"'t"*'r' a^rizdi'tr 'rcavc
ntctrrd('s
THE E^"D

NSTITUfI' OF cliANTERED SOCRETARIIiS
^ND
MANAC IIRS OT AANC L^DIiSII
INTERMEDIAT! EXAMINATION' - JANUARY - 2Ol)?
LevEL- ll
202 DIRECT AND INDIRECT TAX LAWS (NEW SYLLABUS)
limctllorcd 13 houB Totrl mdrls: 100
Nor.: O4tro,s DId ,e a,$!Ed in ttnat^]1 Strontu un$ct Loot :ttntlt ht $at ,, !t.h rua
DUI.4nt ptt oJth. sam. .lwaion .$t be answut h .na ptEc in t it ofte.!,!"r!
'ro
PART.A
DIRECT TAX I.AWS
MARKS.50
(Answ.r /,u r/ucc queniois inchrd fsque!r or ro.l )
L Mr, A3lrm,rh. chi.fAccounrtnr ofi€mpany. rcc.iv.d In. followin8slariesrM b.8ln,
'lrrins
{
, Free t.Bpon sas p.ov'd.d.
€
olh.. Drn,cuhRofMr Arli$ wcrc rs folloqt
r) i{. cotrk.bukd o'! ofhtr b '
(J ohldc
' 'uod rcourr ''-"k _
cont brted by rhe cornptry).
b) Hisrol6lcrp.nditueinn.diqllrcatnentof hisfaD ItwisTl ?5,000
ci Our o f rtrc intcmin nrcn at totan c rccc ivcd. he .xpcd.d Tk la.000rorolficirlP'r0d*
dl tt.ftcaiwiTl 24.000sdiv'd.ndon lCBuri cenific{cs
.i H. rle rc.p.d Tl.5.000 frcT i'icrci on soq san rics rnd lr 13000 is idcrcn on
D Tk.l0.3OO (r.l olt!x) wescreditcd t! irrlcrcn b his ficd dcposila@ounr'
",rr"","r' Tr,t.OOo a; .ovtnLc
'dr
co'nn '. rnc to$l o n( nr vr alt
p.Ytble bY hin.
2. (.) wltrt.rc th. dv rig.s lnd disdvrnugcsof'r.dedrcr'd ir
(b) sltrl.lhe provisions ollT Odirancc ir rosPccl or:
. D.dtrcrionolldx lros itrtertn or *v iginsn'mdic
- Collcriotr of lix frcm imPoncn
. O.ducrion oflli fbm f6foricc!$ical* ice
- D.d$lion ot coll.clion oflax tom co'nmission or di*ounr
dkfribubd fordLrriburionof!@ds manuLct'cd bv $' eid
- o.ducrion ofhi lrcn cxp.ncash !'bndv
' Dcdrcrionolmx fion rcorl.of trodicndefb
, Collccrjor olri| ior I mdnbs oin.ck cch'rgc
. Dcductionotlax iror iincRsoi evitrgMd ficd ddPosns
l_ {r) who is lo pty ldvtnca rixt
iii i.* I.ir'i,i"-* "t"a*"*
E conplt.d and
'^
qh'r m'n*r ir B paid?
i:l n:-:"rrung ::"m::;:'i"ifJ;"::'l:1,1i1"""'.1:l:'.;11." :0"' oa
:',r.
'"' i.,li i; ir"ioo.ooo b.in! hs 6e$.d r'o-c ror rt BF rnc
' )cr :004 0< on
iilii iiroo r" *J" '"t 't'"-""."
sd'rrcd v*' :005.06 $hdoo
irsro.ooor'*t""**.*o*lftoh|i'lcoNYotr!rcq(jru'll
oiil'i-*"i'i'gi"o"ll"'."".*p.id lor$"$es c'rv'a'?007 03 j+6!r-')=16

I
Whrr i3ginfordrcprlposcof 6inT.r cr. t990. whrisrcrhccssnrial
llow ierfu v.h'.ol.3in dlrmi'rcd ua 5 d rurc 6 ofitrc cin T. Acr
whr gift aE .r.np!.d l6m hx?
:(
l. (!) What istntrecriotr vtrl(.?
(b) lfritrlldio. v.h'c ir rcr rrc.prlbrc fof0*.s cd, wh m. rhc orhcrmcrhod. (sd ro
dct.nrirc asreblc vilu.?
(c) C&FvahEors ircn isTk, 100,Calouldl.a$.$abl.vi ucror Eir.m?
(d) lfculrom dury i320%,suppl.m.nrdry duty b 159a. voh'c dddcd rax is l5%.nd |DSC is4.4.-
th.n €lcul.0E 0or.l durr on th. rsssb!. v!l!. ol(c) (7rl+l-.r'=rr
L
PART.N
INDIRECTTAX LAWS
MARKS,50
(Atr$v.rd,trrlr.lc q@slio$ irclLdirg q cnlor ro. )
(.) l{-elripNnr i'Dpecri. I gcmy.
(a) Acconling ro rhc srior I of drc Act wlF prye vAT? whctr v tr pryabtc?
(b) Whlt kT!mov.!fix? Expl.ir thc l4iurcs ofTurnoverT.:
(c) Dcacrib. slienr red0q ordswbac[ for.r],on trds VAT Acr
(!) Giw deiplion oflh. b.oE and deumrnts which:a rcqtrncd ro maiDtab by
p.Mn rodctcmin.nr linbiliry 6frhc pcGotr.
(b) Epl.in thc subni$ion lid .xaninatio ol dud ro'n in d.lril5.
{c) h which sliois olvAT cr olTciccs ird D.raltics orc hid dowtr. Dcsibc
itrdputrisl EtrsotvAllr.
THf,EIID

INSTITUTD OfCIIARTf,RED SECR'TARIf,S AND M NAC'RS OF BANCI-ADESTI
FINAL D(AMINAIIOI! - JULY.2006
LEVtt- lI
(
2lJI DIIIECT AND INDI'IECTTAX L WS (N[W SYLI,ARUS)
'ftn.,llo$el: J hosr TorxlnrNrkr: l0ll
d D EnShth *Po'r' rtt" t n'"t:h r'tJ h ^Rl
tt r'rh trtt
bifr Nd tNd: el
'te
$m.t@lkn nd h. dn*tut k M n in .tkt ', P'ttr"tl
PART.A
DIRECTTAX LAWS
MARKS-50
(AB$rd,) rlrd qu.nions Allqu.stioNc'nTequilmarl 2 m'rk
| (r') llo$ is No c dcniL{ !v rhc i'&otrrc lA ('J r rcc lt34 ? Dt) totr nirsd( trrc
.i.6nnion to b. .n .xharnive o. ?
(b) st.rr rh. d'ft Ent da$sofi^'ome
i.i *n" a"o*'i.*," t.*.a in computne iimmc h'n hou$ pda,D 1
: (4, Hos it thc $id.nrhl ndN ofd Akse ddcmmcd und$
'ncome
h l'" 1 srarc tn'
i'"rdrcaf hariol 'rcsidnr $d tlF d't' m,DsHl'lili,
r* . ,, r."-. '.rh) Mr Om$n. i Brithh nlliontl. wts in B'naladc
rrrn{ssrv iLr Drg'!'slr *N N |nllowrl
l)u tr'LrE "'rn 'tr|)'n:OOa05
lrc-O 0o:00! o 5 :2004
i,,''l'ii" n"*.1,r't"* uno_oo rmm l 6 r r :0nJ ro l 5 nl 1004
ri,',i,,l iiii r*^'.ri*, zoo-o: rrcm0 o 200l'ol00r'2001
6""ii ir'. n-*i"r'v-' zoot_oz rdm J r'03 200r ro r5 I 1 2001
Whd will bc rhe rlidctrrtr $rus or r'a' e"""' *"
"*o''
t v'"' :oo"
^r '
rct :r (rtrpovistotr'oll"corETLOrdinin{.lo3a 1 R'pdro' c rollotin!
'_' i,- i,.r".'i"_ .r,^ r.'n'r^ dc' srd ddi4'o' nr I
','
ilolHi:ilil',::#ii.' commnno" F'd'o'n'!c' of
'
rcrisn htrvcr
lii, ;il::;;;i;, i;; ';' F.br' ro o$nd-' ih"L{ p'orc'
: '.r wl'" Dro lit.n rt.m. b ann a
' l'-i ;ii;":;;J;;;; c;n the Dcrr'r'e u/s ?7 orthc rr odi'n!? ro34a
,:; iJ.';i,i;"""""'...-,*":..-11""1;'::;':*i1'',,-,,,-:,',.
id) surcrlEPdElProvu'oird
r n'( folbsnrS aE rhc psdi{hR ol M' (!nd for thc r@f,c vdr
'ndc!
10 06 1005
t!) BirL Sollrv l5000 pnmoru'
l:i illl:-;il"*:*Tl:?"o h6bce pn dcd
::l lLlillx.lfi:li";'r:,ll1Y:'l:;ff'- -'' "'' "',
-' 5 .tu tr cr' :r njj
rN cntn.ln'ns F IIrc ror oflrc''r,n"1Yi
^""015".;...6'"q(0 Codnhdion o rclosni&d P
odnbur'd by thc cmpro)<o
t

(!r Div ctrd (nd olrd) ftcci!.d tu'n !cofln, jv t r r3_000
(n) I'nqdoi SBi.@nr cccilcd Tk. a.tooitrci)
li) ln|lru{oi debcnr!rc &eiv.d Ttr.2j,OO0.
0) | otb of h6 elr., ar &ducrd tor povjditra re
'@shorrotr.O) Hn r'1 houc_G B.j L Ohl! *di tel our ro 0 corno,n, ro, ir( rcstskat ufli-- .., ,
rdrNl rnr ol Tt. 30.000 ft. enpuy d.dudcd br { $; ,ppopna; 6,c t6 rhcNi
rcc.Lilbrt'i- H. pnid Tt.20.000arc{J @Domron D fo. ir hou*.
(l) Dnirs rh. i.con. yqr hc Dudh!:.d tCB unilEd,fEklodh Tti t?j.O00,trditnrv,d
'mount;'rg 'o
Tt. 20 000 or whr.h F 3.000rAo?o j, ,'c.
in d'c mm. of hG wi|. (d.tsnd.no.
(inl The cuployerdcducicd Tk.10,000 a! sou,ce lar idn his slrry.
lo
m*! re Es.Md for .abu$t
Cdtr,luro Mr. Xirir!tohtrs w.lt.s r.xabtc i.come ind rhc rax tilbitity,
PART.B
INDIRICTTAX LAWS
MARKS_50
(Answ r,U rrr qu.stioos. All q!.nior srry .{!.1 marts. 2
wd.il! trorcs.n u,',rx. ot rhc foltowirgr:
(c) Speiar &nd.d e.GhouF.
(.) srtr rhc p.wnuE oa liccnsi.g ol pri*r. *aEhols and
serid rl darlEcunonsacr. 1969.
{b) Lilt rbc Boods which €i @! b. bbughr in BlDstrd.sh by
(
(4,4t,t6
snc.llarion th.rsf6 laad doM i'r
rrror rrnd ors(s4. r5) (8+8F16
C
l- (r)Uid.rvh.tcircnoliinc4s@dsc.nb.d.livcEd*irhoulpaym.nrofduit.sp.rsccri6n2t.r
.h.CullorA.r.1969.
(b) Ho$ Eod<ls c.n b. EnoEd frcm on. wlEhourins shrion ro.norh.'
'j
pcr seri.n ro0 or
(O lhn! rl'{ sctunl power ro exampl s@ds iofi cusroms d .s is cxcrci!.d by r. CNons
Au rori$ l {6+t+5)=t6
4. (t) se fi. ptudud ofchcirgt.lu. add.d t iond.rrhcv^TAc! l'9l.
(b) Whd books lid Ecords rE Equircdto b. maintrin.d by ! maiutactus ?
(c) Di*u$ rh. povision *ith Egad !o .knption of VAT !trd.. rtD VAT Acl.

7
INSTITU'TE OF CHANTERED SECRETARIES OF BANGLADESII
INTENMEDIATE EXAMIITATION - JULY 2OI]
LE!'EL - II
td} NNANCIAL, COSI AND MANACEMENT ACCOUNTINC
tlot : gnre M b@Lttotd b.8.dfu.ach Fl Dt tuht FB olnf @ qfitn@ dLtt b'
w.nn i" @ ttad n otd.r ofcqtM
PART A
NNANCTAL ACCOUNTING
M RKS - 50
Qettifu N^I B .o,P4tte}- lwt ut MIM tk Re oltt qt a,M oltha tzd)
t. .) se|nc obj4iEol64itl d,.M
b; wb !..&'lio&l ntrofuM rDo.! | L4c lE d MF t? whv & dd t*d n?
.) A.ddiq b EAs e|Nd( .'lt!dir rh. qcn|fu ch.dot6 of @'lr @dbl dM
(6r3)-13
r.r GO lror.d L. t,m,u o|ddtr sh{6 of Bm l0 ah rd 1 0o.0c10 Alaqte sbE or BDT.I0
*ir ttr oruoy oolats gcorat APdi!6 Dun3 d. Fueirl Ya
ml2. 0F 6toiov h.d ro tdv BDT 15 cfi r 6n osM ld peid inruE tqcd D.v t
-9:1@
rniL or d. omdy p'mg lt E D slEi.d clrir 'D'. pofi( fd
'€Bm lo.oo.0oo. @ Lirnld &c[td d &'d d tdcrcr sh@ @r% bNrl ll$ u fl' oI
.rtt( soii rtr Nfi. ft6 hd6 rnd dldi.t din8' !.t tu
b) Psdrt gdi!! lallEa ftr Dividad ulds ti. rolroei4 cnq@:
t Prr@r dFiol Divjdo4
ii) Rddlddli@ dFtEl Divirlc4 d
iii o""i.lo aIci. oi"ia-a (t+3)=r6
r. Fo|rori!! ir tE lirl bhe oa GD cdlrdv unii.d_
GD Cdrrt uEied
rrtdBtl@ !r 3r Delt 12012
DIBIT
BDT
Irijd onidy .i.B or BDT I
r0*nEid.hk d@lraiE Fe@.hcof Bm I *h
a@r. Eiv-u !n @!c D.rrt .
D66cilEqt (hrlir!.dn d 3006 2012)
Adoin dl !.Ed o4ats, *hx!4 e|lrie;
I s.tlidei.car n luuft dlu orteds
I Aem.ldd.tdirjc! 6ne od 6tm6
|^rbeefdtlei$Ldal
715
lis
t,*"
t,*

lPa$-21
Th. follNina icm3 h.vc yd b bc d6h wirh:
a) Yd dd i.6tory c.d ir ADT 2q20,000 bd NRV olsd inrc.tdy rd.:lrd BDT 20,
b) D.!@ia!o. oi 6rt!& and firbnss 2070 d slaighi rine b6s;
sh@ld tE iM6.d io BDT 2,00,000;
Tr ii eritur.d !t BDT 6,tq00ol
Tbc.llo..!@ ofoosd,oE bdw dasbldo aJd rdmi' 6r is s fotlo$:
Itq.ny osl 2, % ro disblrid dd 75% !o .ddin.
D!p!Ei.ri{i 50% ro {t6iiblrion dd 5elo b .dnin
No dividdd a dil q d*l2r.d.
Th. &!amc e r@tiblc in tull b r.n ya rim.. Irrd6r ir paid in r*o cqu.l irialfr.d! per
.) Ft€hold hnd is orucd evsy lhr yd! A valurion h6 jusr h€en cdi.n @q showirs ihrt n ha
dec@cd in valuc by BDT 3,00,000;
d) An inrdft?Dl Evi* shos llle,4 ddee ir $s v.lu. ofsoodurll;
e) Crcdil@nuolld na sid deb1 of BDT I t,000 shoutd be wiren ofas nr@vcEblc dd auaece
f)
g)
Flm thc rbL giEn .b@, prt& tle
'ur.nd
6tMi.l 5l.r.mnb of cD Co(tey Unjtcd 16
t
,,.
w c shon norc d dr. followinsl
iii) Aeo.l bai5 of Mting;
TIR1 E
COST AND MANAGEIIIENT ACCOTJNTINC
Mr{f,Xs_50
(Qet.@N^t ttanq 'ar.7N@
e"r t@fun ttu E oJtE qu4ttiN oftrb Fn)
(.) 'L nEdsr buK the u.p@ of t@ehd @h.s r mc rha! c6r a@un@s_
Do rru .sr* wilb it? DilcN.
wlllr i! l[.di&rae bea cocr @ring rd tutrase@lr eurugl
D.fin. opponuity cost ald ent con? (6x3)=13
Erplain do ReB for egfteari@ of Fn 4 vdiabL ald S@i-vdnbb cos!
uG |ne Dbdlcrs for uhich il€ follNid d. oFdie Drcfit info
Vairbl.6r ir 70% oflot l cod, orls cct' G fB.d ccr. Tn diretoB of de @ftD.ry 6ida
thal s Jui.. shos . 16 it snodd bc disdiru.d Ba.d on .b. .b.vc d.t sndld DrEdrd- Iuice
iv) M.rsiality dt as€gatiot
o)
3 {.)
o)
b. &opp.d? iusry )@ aNs.
wrd do
'@
udeBon'l by ljmitiD8 latur iD pEdudion'
AB Ltd Drcduc6 so Drodue - MloroD and tlbile Unh
(8+8)-r6
BDT BDT
l3
m l3
11

IPag!-al
' Dui4 rdt 2012 thc a€ilau. hto!. G lihiicd 10 3,m0 i.!6. Sal6 dc@dcd in iuly e
oa.d.d !o b. 1,()00 uic fo. Mnprop aid 5,000 uia fd bbilc
R.quird.nt. DamiD. pofr ndiDizing poducrioo nix, suing tha! hoilhly 6xcd cost is
BDT 2q0o0.nd rh.r m irvfujd slEld (6+10) =16
,1. (a) A Cdpoyi bud8ql i to sll 8,000 ujls of P'lducr X for BDT 12 Fr uit Thl serdard
veablc @n Dd uit G Bm 7 Actud Sa16 wdc ?,?m nnits.r E pnc. of BDT 12 50
Calolrb:
i) S.L, Pitc.Vdi.M
i4 S.l6volutu Vd'e
(b) BD Lrd podr@s ald slb . oglc prodn ! for $hich rb. va@ble mrll 4 s rollorr:
M.r.ri& BDT l0
ljh@t Bm E
Pedr!@(hdnad BDT 6
ft. !.la pri@ i. BDt 30 ps sil &d lixd o6tl Der onun aE BDT 63,000. Thc @mpar
nG rriaa b Nt a pb61 of BDT 16.000 ps Dun. Dccdinc thc sl6 r{un.d for
adrdir8 rhs poft.
(c) i) Exphir lnedc.!lof Mrsin of Sa61y. W* dc il indi€b101hc @ag64t?
n) Y Cmpdy nEl6 ed slh . slducr shic! h6 a @ilble c4t of BDT 30 &d which sell5
br BDr,O. Bud8a.d 6x.d c.dr & BDT 70,0C$ ald budg6.d s.l6 e 3,000 uit3.
c:lodrr. 6c rErgi! ofsfdy in uit3 ed b !.Mtag. ol bldglr (5+J{Fl5
THE END

Question scaned by nasir cs 2722

/
IITSTITIJTE OF CHANTERED SECRETARIES OF BANGLADESH
INTERMEDIATE EXAMINATION - JANUARY 2OT]
LEVOL - II
,O3 FTNANCIAL, COST AND MANACEMENT ACCOUNTINC
Tim. dto*d : :, hour! Tdr'l n'rLr: I OO
Nd. S.Nruh dn., baok
'houtd
b. rt?d kt .och pofl DII?t'at pnt't ot th'. ode q!?tno4 nutr b'.
a.et4d
'n
o"? pttu no'dt oI''qta(
FART A
FIITANCIAL ACCOUNTING
MARKS - 50
(Q,esnon ItdI k co,tPzltutt Aeer onr 6w frok the ren ol tht questlo" alth^ pan )
I Th. folldvi.s Trial B.LtreB dtrded fr@ ltE b@ks otRla Lid Prep4 6El .@a roi $'
rd.id.d 3l! Dc@bd 2012:
,1
A.rounr Tirl6
;;i6dd-6E l-oo6iG;A'fi o oc'r
l,,ucd Caribt : ,1,ooo shs of Tk. l0 @h
C.nd up Capibl 4,Om sh4e olTl l0 6ci od Tk 7.J0
Cdh in a@ in Gpd of 200 5n c
$dM.rdtory (l-l-2012)
Acmnb eoivtble dd A.oounl3 llyabro
Allo€M for d@bt6l debts ( I 'l-2012)
Goo& ed on cssntMr
Cr.di. Gi.)
5a,a@
$,4!s
36,3t0
x,720
29,120
1.820
4100
3,I00
lJ!!
620
5,350
ioo.o!o
Thc rolloviDg adjuslrnoni! e nesety
a) Th€ clGiqg intnior) $s vd!.d d Tk lO.090.
bl B.n dd.! 4 to b. ntM ofTk 200
cl AllM. fd ddbdul &brs tu b h. ircc.r.i to l0% of d.bt)6
d) Psvision for detion is b ho 6isd b Tk 12,000
.) A divid.nd ol l0ro is pop$.d
0 T|sffd Tk.2,00{ io gdcEl
'B4c.!) All lhc So.d! on dBnmcnt IEK hdn sord
h) D.prd. nwhindy d l0%
i) Mritd dlc of i'vdncnt i5 Tk I l,om
j) Make rdjustmenc. irre@$drt
lor n qoo subjd ro asenr s comhrs'on of J%.
I3

10,000, lo%pEGE esh4 or
.10,000 odiury shG ofTt.I0O
?oft &d ls Amr (lan y@)
PFvisi.n f.r De@iltion
t0,00,000
9.80,000
E,00,000
2_50.m0
3,00,000
r,00,000
l_25j0-fi)0 l_25J0.m0
tP.se2l
r/ht e dc f@B !o h. oNidrEd for Blurid olaoodwitll
Gi6bddrn B.b@ Sh.c ofMadhlrEd lrd. s o 3l Daanbcr 2012:(b)
. 2J'lof Lvfua r.pEentidlcfird.
b nE buiHntBs .r. no$ woni Tl 25,00,0110.
c TIE compeyt pEspel! foi 2013 de apparndy go.d.
d. Th. pbirs ofd. mDdy fq lnc lat lhE. yrds h.w b€n sho@ e incle$ of
Tt-5,00,000 munly.
.. Tlr.d. offfird ofsimiLt bsiB i,3 dsod 20%
Fid or dE irEiNic rdu. otordiBry st,E rn r Eli.g into @idcn!@ r @$oa!l. .@n1
(4+r2)=r6
Dtcu$ dc !i.F fd pEparing coMl,rl,led Baloc. Shecl.
Fm $c folldving t nicuLB prcpaE. @Mlid.d Baire Shed sho*itg rhc rclcwt
BAI, IICE SHEEI
Ar ra 3l'Dd.mh.r 2012
T1! TIL
s. LnL
TK
i*
,;,*
&4.@

/
lP4.-31
H Lrd. MuiFd thc alffi [ S. Ud 6 l'.t y 2012 &d on tial dde thc Poftr 8d tc
Acd.tdDwd a d.!n babre ofTk. L60,000.
A6ft Bnble of S tid ftlud. Tk.25,m0 rd spods sFplEd b) H Ld m $hid H rl.t
@d.!D;niof 15%@d Hdf of de sood! shmn DqnN @ ofs l-td a3l'
Crni oflotd @pun@! ofS. Lld. bilb ofvalue ofTk 3,000,.rc isuod in flvdt ofH Lrd *ho
A !ndu. fd Tl !.OOo sr b H trd bvS Lrd
'nBpdof
I@.Enor'*wdbvH Lid
uDtrr Js!.ryloll /d-12)=16
Wrn. s|Ed nd6 (.'rl&t, ollnc follosins:
(.) Applialiod of BdgLd6h Aceditr8 SE {brd (BAs)i
lb) UsoR of fimcid slatencnB;
(d) Ercr'u .ns rbc Bal@ Shcd D?'r.i
PANT A
COST AND MANAGEMENI' ACCOUNTINC
MARKS - 50
()ftsnd Ndt rt .o'v.kdy tet .ny tultun th. ni olthe qr6ttoa olktt Pan)
(b)
o)
(c)
Dis$ th.
'€ens
for using p@ndominod ovcrhad r&
wt", * O. *- ro.
"'i,_"lsPron
ot sdqibloDron or ovdhsd' How sill )d
ld$c!Mdundqd.ott d oEbad ir dr a..d$?
r"l-4"- ir'.. * *" p.a"ctio dd two @i& depaturs D{ntr8 a td rhe
eriiturert d;Enioral ovdhea4! dd lh€ bsk of thc acnre dopartnentt ovohd arc d
4 c I !
Orqhad r.re fd tlE pdd6tion deDdnFnb aE c.louhrcd oi rhe b6i! of did |tbr houu lhjch
D(d A-?,8m [M od D.pd 9_36)0 hMe OuiiS dE mdh of AF t.|Ii &el Lhd h'c m
iri.-.r i'a tro - e -d ,ir"t o*b.!d! !rc'n 6,020
'n
A rtrd Tr 0.570 b B
Agdi! lh. oEtE d tu fd rhe M &patu.lB Al3o
'how
rb' udt d os"ll@don of
orqtEdfddErorhofAFl. (4+5+3F13
Dr$nFEb bdso bddsdirv @nrol dd sbnddd @si4
fi; L- ; ;i'd;s'"d- bt
-*e
'n'r)!6?
DMb' 'b
ss'r64 riom d' pomt or
Thc abd.rd ;'t for prcduc,ng 3 000 b.f,lcs of prcdud x ts
Mr.d.l A: l.000litc6@Tr 016
Mcirl B 2,000 lib @ TL 0 15
o".u ,lp"r ZOr r. r O,OOO Oo.trJ or PFdud X ree prcduc€d film the Bput of
Mrrri.l A : l,5o0 lie6 @ Tt 016
M&nal B l.5m lih @ Tk 0 4l
CaldhE rh. rur.nak pric. m''ddt'.ldvanm€lorpnl )ul2 14i1 8r 16
(Contd Pr4)

lPasc-41
WlEt 4 l[ BDprioc oaCVP elrsk?
Nu@ Ld supplis tho fouoqng infom.rion:
o)
14!
Mrr.dn3 md rJninindic Nrh.id
,^sol Fa.d C4 :
M&kerinssd adii shbE ov.irsd
_-l!
!9!!
1!!@
r coupurrh.bElMDoi inuits
ii. Ddmic r di6 b bc $ld io oldd ro 4 TL tJ6,0o0
iii ComDlc dr bc.r trn poid in uja iadid labor @s illog* by 3y"
ir Od.mrtu rhc u s,rs pfie b 0ninbjn rrc sc onlnburon
'r'sin
erio, irdi@r labor 6r
iDoasbr3%. I.1+C+r+r+1)l=16
Dieu$ de r@ls ofnuncial staremeni dalysis
FM tlE rolloqins i.foMiod r.ldidg lo ,ate6 Co. Ld da{ de aabr@ Slecl of de
Ircnlorr Tll]lbE 6rio
rrdo of GB Prctir ..d SaLs
Tmffi R.rio ro Fircd Ass CN.o
AEE8. Mir olldid p@od
Fi!d As ro Ner Tnh
R6rN .nd iu,Eus to epibl
M*c €Mb|.!sFi@*hd!rcry.
TTIE ENI)

INSTTTUTE OF CII,TRTERID SECRETARIES OF BA]IOLA.DESH
INTERMEDIATE EXAMINATION - JVLY 2OI'
LEVEL - II
, tot FtN JIcral. cosT aND MANAGEMEM ACCOUNTINC
rle .llor.d : J houB ,l.obl
o.rt6: t00
Norq S.pMe dwr boott sho,ld b. NeaJol @h ptt. Difqdt pofls oJthe sohe q,6tiar nsl b2
M..t in @ ph&. in odtcr oheqw.e.
)i P^erA
I FINANCIAL ACCOIJNT1NC
M RI(S- 50
(oBtio. Nor i: ..'e.tsoty /"s,t @, t*o f/on lhe re! al,he
r.Th" a"ir:;i.e n lh" T,i"t B,l-* or sM RA co. LrD 6arr r..
Allorrnes lor uncotlctibtcaccounb
ccunuirL! dcp@ialion-tlnitoE
reuoulircd doEciarion-Buitdinc
20
q!i!dins r4,1m,000 t0,000
t0.ofl) 2,55,000
cipitrl {6,000 sharcs olTk.100 eoch)
2,00,000
t0,000
60,01x)
20,000
!) closine iN.rrory e.s v.rucd !r TL?5.000,
! b) Th.urhorizd c{pid ofrlF @mpany is Tt. IO,O0.0OO.
O D.pEiarion on tuhibc@ trj%, Buirdiu@ 5%.
d) Tn .Io*!rg for douhtut,@nr is ro [ ;c@5c{i ro ! b.t.k oan 8,000.
c) A6D.d $rdia Tt.2q000 .nd ,ao.d inteGr on Bonds Tl.l o,ooo
D ti6. L16 e elihrr.d to b€ !|{)o,n.
t3
:. F.on 6. following Balrnce SlBr olC. Ltnilcd.sofDcoonbc!tt,20t I fi0d our:
.) thc Vrluc ofEqui.y shqe aid prefoEnes, ifprefq.ne jha @ pinicip{ingi
b) rt. Vllua or Eqdry shicand prlfqft.s, ifpErcrcne shes,E nd p,nicii. ns.

Ic Tr-
20,000 Equig Slhc ofTk.I0 ac! 2,00,000 25,tx)O
3% 1,000 pEfffi ihms ofTk.l00 t,00,m0 1,60,000
10,000
80,000
60,000
I'l!e6.d @f.me dividod
,tJ5.0ll0
G. Limircd
B!10€ Sher 6 d Denb.r 31. 20 | |
ca;n-i_i, v.lu.d d ir.15,000. srdk h ov.ftllud
Tt,t5,0r,o.
c) Find olt lh. bEr.up v.lu. of th. follovi'Es fi.s:
bt Tk.lo.Oo{ M&hincr, ,s und.lclu.d bv
&
_ !qa@
!,!9,0!a
Ta!3 l?,00,000 in aU - Tala
wG ! onlingeor liability in
Aci Thc claim *as nor la{er
10,000 !8ains th. claim. Thc
I ,OOO Equity shGs of Tk t0 a.h. tullv paid
3,000 Eq!i9 sh|6 ofTL l0 ach' tullY Fid
l,0oo Equ'9 shes of TL50 eocb. p:id up n l0
2,000 &rily th.6 olTk lO @h, plid uP Tt(t
N.r
's*
.vailrbL ftr Sh@hold6 e Tk2,79,00$
Th. empmy $ acqu'*d b) VhIe Ld on lr hnuary 2Orl which pav'
i:.oo.ooi
'i n rry i.ia r*' too lhm ud rh. b.144 in @h ThG
"r.i, "r
t o""i ti, -.p."*uon .nder rh' wd Lm' 3 cotrp'n'arion
;"; h" $/htu lrd. o"d c; Ld h.d @ p.v. ullinlklv. r sm or r'*'
e"ii; Shor or wh,t rd ,"ur rl! D4ombct 2010 qd 6 ro ln*
l. Th. follwin8 is ln! B.l&. She.t or C|6 Lisn.d 6 .| I !r De@nb'r, 2010:
she cdibl:
tltoq, shlE of T.tr 100 4h,
tuN Dlid
6,05,000
2.45.000 t,15,000
-ems
a i,rae ur19 15,000
Wq*n.n! Comp.nstiq4!4 10,000 2,05!!q
2,?5,000 Susdry Deb'ots 36lq@
las PotLid 6.oU!
I?JDJ@ r7,q0-@q
t2,35,000
?0,000 shts ot Tdko 100 each.
fully D.id
t.15,000
5!,@ 2.20.Q00
25.0A,0@ :5,00p!q

/
lPoser)
lh. dp.nss oflh.liquidation 6fcEcn Ltd. @ft. lo lnla 60,000. Thcac rore ncr b] Whit Lrd. Dr,fi
ioln.l qri6 to clos lh. b.ok of thd Cei !d,
civ. joun l qLie in th. boob Whnc hd, dd Fdnn thc alhnce Shd ol vhne Ld. cfts lne
absoDlioiscompl.td,$u6insL.rdondBuildingsorCEcnLrd,arcvllucddT,kd7,50,000.
(8+8F16
4. !) wnat is minority inr.Fst? ft lhoE lny justiliqtioi showinS rinority iDrcE$ scpaElcry ir
consolid.td Dd6@ SnccrT Di$!$ bri.ny.
b) Wlilt is n.et by puFh8o @midcntion? How purchd. oNidrmlior is qlcllai.d?
c) Whlt do tlu mon by i.s!c of rhe .l I plcmium? Dh.us tho Ecordins pt@dure of isue
incrsr.d p.nie," Do you rgM? &phin.
c) Dtutin3ri.h b.ls*n mNgmctrt eounring . l lintncial
@ting in n ling d-hions iFb6iFB,
rt4nrinA Ass dc 61. or
2. r) wh.r i! Mr by . Fdlcr'r CM nrio? Hos this nrio k wtul
b) Prin8l. corps, slls . singrc prcdu* Tno @mporr's sl6 ud cxp.rs6 tot !
'!6r
month
J
PART B
COST AND MANACEMENT ACCOTJNTING
M RXS-10
(OEiion No.] b @dt tt r.,1M.t1t tNfnth. r.tt olth.qE ttoB ol Lt pd)
l. .) whd @ fi. .l.ftnt! of@sts? Shoy thc usurl iims or cxp.ndituE apt rt i,ina ro n.
b) 'MMam. counting is c fi.ld oa ac6lnriD3 rhlr povidB .@nomic infom,rion for all
Ie!(Bl Pc!!!l!
CI}J
430,000 2a
lr0,oo0 12
L5!.00!
t!.!!t.J
(i) vh.t is th. Donthly b@Lq.n Doid in !ni!r sld lnd ir $l.s Tok?
(ii) Wirtout Fsoning to coopltnio6, *hd h lh. bnl @DLibulid tuigin.t th. bt€k4v.n poinf
(iii) How ney units would hN. to b. sold ..ch donth io 6 r minimum lrrgd PD6l ofTk.30,000?
(iv) Rcld !o ln. risin.l d.r!, conpuio ln. @mp.ny n.Aii of $f.9 i. borh Tah & pq*nlase tms.
'4+3+2+l)=16

l.
lPte'rl
Ilc @pimie. b6lrn@ sheet of Khrn a compdny is ol D*mb{r dc pcsed.n bcbw:
Kh.. & Company
compahliv. B.l.ne Shcer
As on Deccdbq I I
!0llaTL) 20ro(T[,)
l,',450 1,42,000
15,230 21,000
Aemu|lcd D.9 .quipn.nr o5,000)
A@unular.d D@. - building
L!9.r! (.!0.@
Ltrbtlid6 d s@cDold.r'r Equitr:
t,80,000
(i) ODa.ting .rFtrs inclod. dcp,*itlid .xFs of Tk42,000 lrd th.ts6 frh pcptid
(iD L.nd m Fld fd 6h tt b.ok vahc
(iii) C$t divid.n& ofIt.l5,000 wrc paid
(iv)N.t inm. lor 201 I 6 Tk.17,000
(!) Eqlipmcnl w.s purchsen in 6h for T*.95,000 I n addirion,
book ralu. ofTk,I0,000 m $ld for Tk.6,000 csh
(vi)Bonds *!rc.onveded at fee vilu. b, ksuins40,000 sh.res
R.quircd PEpaE d sbl.neDr or can now fot
'lc
v. cnd.n
cquipmenrconing Tk.22.000 wilh a
of Tk.l po.valu.of common s(.ck
Deccmber 31' 201 I, usitg indirecl
I6
(4+r2Fr6
!) Dis!$ th. bls of Filwci.! Sbrencrt Anrtyss.
b) FM th. follo*ins inlmtioD pepe t Brl|M sh.ei
lnvmrory V.ldity 6: C,pital MovE 6lis 2i Fir.d !5sds tohoE 6no'{: G6
,(lar, D;h elteibD ;.d 2 nMlhs: A@uiB prvsbl. pals.nr p€nod 72 dovs
polit w3 T1.60,000. Chstug inv.ntory q.c Ii t,00O it cxces oloD.nine
'nvcnrory'
TIIEDND

/
INSITTUIE OF CTIARTERED SECRETARIES OF BANCLADESH
INTERMEDIA1E EYA'IIN TION - JANUARY 2OI2
LEVEL- II
2OO FINI|{CI I, COST AND M NACEMENI CCOUNTINC
rin. .[.ftd : ! lols Tool 6rrk!: roo
Ne: S.Nrtu M boot: should be 4edlt.eh put Difemt PoB of tt€ w qrcttitu hut be
nwtud tn on d@ ih a * o|seqterce
PART A
FTNANCIAL ACCOIJNTING
' MARKS-5o
(Qtution lt^t i' ..np.tory. ltM d, t*o.lron th. Bt.f th. qEjiN oJthit pd)
L TIE Trial Brl.ncc of AB Lrd. s ot 3 1. 12 201 I ws os follows:
',
46,500
11,500
9.t00
4,280
21,t20
t,6fl)
1,200
30,000
lnlcrc{ on Govl. Seutiti6
2,500
I,200
?0,700
2t0
23,000
20,000
890
lul!! 1r2L0!
a) Closing inv.nbry qas vrlu.d at Tk t9,800
b) Bld D.bB.xpe's 1o b. provided at 2%
"j rr i, o" p*it* .t o'" i""pdv ro d.p@irc i6 fix.d dsts at 5% p t Dd 6 wilc off
pElimid.y dp.Ils nr l0,t
al i'r*. .a:.,ir-j"", ir**'*.y
R.quird: Fininci.l SbMcns.

2.
L
IPlgo.zl
Th.B.hneSbeaof H Ltd,md its$bsidi!ry S !td. 6on ll.l2.2Ol I rE gi@b€lor:
H LTd. Sl.d,
30.80{
32,300
r.g!.t!! lt!,!!!
SlrG ol ft . 100 4h fully p.td
r.tu!.&! &!lq!
.) Tl'. Dit!d-. ofH Ld. h."" d*id.d ro d.l@ dE rtd & Buildings 0!d Mtchiftrv of S Lrd tt
T*. 400.000 dd Tt. 298,000 clelirct
6) Aq!'n Pry'bk oltl Lld. includ.d Tk. 24,000 d@ io s Lld ,
"i
i*r.a; i"'o'" r"r* prv"ut" ol s Ld Tr' 8,000 due to H Lld., wh's the NG R@ivrbl' of
H Ltd. includ.d Tk 6,000 due 6on S l-td.
dl H !ld. dislnred Noret ol TL 2,000 issu.i bt S Ltd
Rdolr.dr C.ldbr. co{ ofonrol ind the m'nonD int.rcn
A & Co.lrd a6sd.d B& co lld d3l.l2 2oll ThcBalanccsh@tolB&co Lld
'ron
31.l2.20llwsdfollowt
B&Ce Ld'
B.l.trc.lh"t
arr3l.ll.20ll
150,000
200,000
ffL.0@
C.ph.l r.d Lilbllhl€
iiFstrcorrt to*h 300,000
100,000
50,000
5i5.!0!

/
tplsc-rl
Th. mi{t€tslion for lbF prion inctuds rhc follo*jns:
(.) lo isE bont in f.vor ordc bdd notdc6 frcn A
fb) b tuLe c6h p|rncnr of It. ,= pe, ehri( and ro
Co.Lrd,,atomrrkcrvnt,,eoITk.t)/= nc,!t r+
(c) to bk€ ovcr d. Accounk paylble;
(d) nd Io Gr. ov.. bdk bire;
{c) ro isnoE liquidlins qp€nss.
R.qrird: Ralidioo ?uunr ud Sh,rclDtdcu Acoud in rh. b@ks oa B & Co. Lrd.
4. (!) Why h pmtu mt shown h dje Rev.nue A.6unr oil-jfe tnsuEn@ Companies?
(b) Ho* is od inlergt qtculoted for lnc bmting compantcs? vnc. e lh. olher hea& or incoDc or
& Co. Lrd. ar . prcnium of I e,6;
drd one ,he ofTk lo/=eaci in A &
ofcvcryslErcin Il & Co. Lrd.i
(c) clds't oss sd ,ixd .ss.ls m nor lotu.d oi ttp m€(d) Vdu. of shm un<ld ditf.cnt tuhdds m,y rcr bc sa
(r2+4)= t6
PART B
COST AND MANAGEMf,NT ACCOTMTIIC
MARKS-50
lQetioa No,1 k @ntpttsory. .,tnseu rt} t lhn th. ree.lth!.twt,itu o!thispd)
L (r) Exphin th€ linl bctwan objetive ond pcrtornmce nanasemenl
(bl whdmrh. mrdriltds3.boj mtudr;g un@ Dlabte j:b In. psrollme Fpon?
rcr wDd G the v!ro6 d dd nmalr msidcmrion lhar hrK b bc @rsn Db.;!d b.forc.
@p|ny @ r,tc . d*bion io nulc o, buy @tuin pans or sub-{smbtis far @ iD ic
(d) lr i..ften
'uss.s.d
!h.r de princ,pal budgc.,rcrtr or hmr,ns rador is of v,d rsnifiLsc. ro
ndrg.nor I rpt.'n thn. snd su$e{ ! t, dJir,onit comptrqr ons miSn, air L qea rFcrc jmore the on.ljmiring idcroA inabusines. tj+3+6+6)=t3
2 (n) A..0, md C ft-rhE. tbducrs sirh mrqi,l,i cojs Tk. I O, T1. t3 md I k. 15 esp€rivcJy ag.i,x!
slling piq ofTk t 2, Tk. l5 sd Tk. 20. t,ixcn ovcd€ds .nount ro T1. l O.Ood ,.ind ;d:-
i) Pmfi( 6$miry pmdrcrioN .rc t0{0, 2OOO d 5O0O unir rcq,cc(iv.ty
ii) Rrnl rfie pEdkk freh pofibb,t,ty poi of!ddum,ngrIJ*teFrhetinrrncfrdd
un (2) oprc'D m mfhie hd'( s kcJ ,.cror r,n. kl.n Ior ci-h :. J0 m,n;$,20
n'nures{0 4r nrnures Especr,!ctJ D$ unir.
rb) ]1lc P/V Euoor pod(r X r )0!o Th.06r p.runr or 50oo spe,O
Tk.3, !ei'bl. ovcrh.ids Tt.2 ?nd li^.n orc 6d" rt ). Ddeninc
tf m. grc$ pmfir !.en1a8! is .o b€ @cd.
A-mpL ftdy rclrrdiia ords sia ved-v& elcs ws undekcn Thc brczl up.f clci 1l10,000 $16 in diit rcnr odq si6 aoutut by sucn ehptin8 com.s ro:
C. Upro5o trrirs jO%
B. Abovo 50 bn! up ro t00uiift SOo/.
A. Abov.loounib 20%

lPiso-l1
ManDf.ct!.irg cosl lmounts to 7cryo of slcs valuc. sclliig cos sounb
d ifi*nr groups of order sizes. Dktibution cxD. ises lrq I 0%, 3% and
!.1.r .dministation qpers may b. tot.n in poduction of bbl or
cxp.ns. It com., to 5% of slch exp.is.,
T.buln.lh. !bo!e infmdion lo sho* lhc Dofitlbility ol $. diitsenr od.r si6 and
oD.ims od.r sia is dcrqnin d, suga.sr thc li6 in which non{ptimun siz.i ord.6 should
a. Th. n.in flcro.y ir Frd*ina { rh. Lrcl o127.00o unG, .ldDugh i6 ins!.ll.d qP4trv i3
40,000 !nic. Ir is propos.d io inclw rho Flducijoi Lry 33.11% oa$c *idi'8 lcael, it hs t
F@dc Felory supplying tfie min otnpq€nl 8.4 4 uits of Bai e FluiEd fo 4h utn of
d. Drodlct of Mntr Flctory. Dut in t|| M.h Fdory rhcE i5. p'@$ 16 of 10,6 of iipurs
Th. !cd6 f$iory l$ a apsrry of l, 80,000 lnils- Th. cxra Equiremdt or aa! dE ro
ptopoed dposion of the Mlin Fetf,y i3 Flpoed 6 b! purcha*d fibm oul5id., a l]l0
iFi.iliis m;tet pricc or the se is Tk. 20 which i3 lds rhan cos:r per unil ii rh. F.od.r
Foctory. Prst robl cosl ol tic Fecdq faotory h ts bclow:Ta*!
W.s.. @ p.id @ TL 5 F uoi! dd tltc bd@ EFlst5 DA .nd titsc b.rcfits uDom.clcd
wirh Fidusi!. Pbdudim @ hc hcEi!.d up io a(,96 olln. dici4 I4l vi$ rhe r.ft hlou
f@.Tt Fcdc. F-1ory dG no. e|lolt $c Bdr mpo.'4r b dnas 6 a nliE Potrcv
Tcli 6. p6rdl fs Ftrcts of dE .ld! EquiEMl of B.ra non outsida 16
l6
12,00,000
lItE END

INSTITUTE OF CH RTf,RED SECRETARIES Of BANCLADESH
INTERMEDIA'Tf, EXAMTNATION - JOLY
'OITLEVEL- I'
20 TINANCIAL COST AND MANAGEMENT ACCOUNTING
Ti!..llotd!3houE Tol'lmarl':100
No/l: S.p@tu Mr bo.ns shrtd be 6ad l.t loch t ri Diferent Nts.!th. sa.E qreiib, htlt b'
,Mred k d. pl*. k tudt af satw,
PAAT A
FIN NCTAL ACCOUNTING
MARXS - 50
QnsiuNdl ir.on? tory, A,sett ory ttuJror' th.rei ofthe Itdtia6 aJ kh part )
Frcm de following Trill Ballnce of A co. Lld and ihe additionil inrormation siv.n balo*'
pEpoE s Incon. Sld.rcnlfor lhc yt{..d.d on 31 122010.nd . Bllmce Sheer !s ar fid
31, t2.r0l0
o
iD
iiD
viD
Th. Nrhoruql c.pibl of rh. coBprny h Tk 200,000
tDv. oR on ILt2.2010*.sT1 t5,000
Dc@ilrc.euiDm.nt rt t cf,' Dd R.lm lN r@l> d T* 4.100
t 6or.:d*du. n 4,3mmd R.nt& l'dprcp|id Tl 1.0n0
Irann nt ir@me d@ Tk. 2,000.
TdnslsTk.10,000 io Gercdl R.e s
lr
Uncollcdibl€ D.bB ExF.n$
Dcb.duc lnteEsl Erp.M
1,000
r,500
?0,000
3,145
25,000
3,000
625
3,000
3.000
Egriry Shft clpiol 1,000
$@ofTti I00ah
100
2,200
1,000
$.0J!! ,L04&

Bilince Shr.r olMrkim Lrd. ai d 31.
5% lnrtufl in O@r Bdd .r cod
Acaunb R.aivabl.- .ll consi&Ed Bood
I4r IcI:
300,000
720,0!0
__21!J!!
2-l!lL0@
I10,000
Lt00000
!4!.4!!
i) Th. C.nFry s pbsFcr f* 20 ! I is.qu,lly!ood.
iD Pions fd tlF hi fouy6 hlw 3hM r im|e oaTk 50.000 rinully
iii) Buitdi.g ft srth now Tr.240p00 &d Funiturc Tt.3p00.
ir) ConDtn i.s of sinilr nrtlE aE sho' ins a pofit c.ming ctpacity of I 29l. on rhe n.rk r v.l u. of
You @ EqriEd ro .*st!in lne vrlu. of.$h sha€.
i. Th. followirg is tlt Bah*. slEt of Nowshin & Co, 0s d I L 12.2010:
C!d!!r&!b!!!l!b
,u|honed
'ri Prid{pcryibl r0, fio eh.c ofTl- 100
A{!c
esd!C3!!U!!!!
Cspit.l 20, 000 shaB ofTL l0
Dividend Equlierid ruid
A.ctrnular.d d.pFi.tion on Lind & Buidine
30,000
E!J!!
uqQ!!
f
'-l
t
L't
32,500
2t,000
12.600
l@.!!
_&b
30,000
35,00o
_2!,!!9
t0!J!ll
j
l

ITh. mF y i acquiF<t by sumi & Cd on lhc aboE ddc. l1rc purch.s onsi&Etion-for the
M'nii; dth. di;h!s. ;t d.5.nruE 1. pRm'um ul )o4 orins ov€, th..@uib p!v.bl. rnd d
Dam. of n ? id..sn &d on. shrrc of lr in Sum' & ro rr r alu€ of tl 3 Gr he in.r!h.n*
i;omsfim in Nowshh a co. The con of liquid0rlon amounrins ro ft 500 is to be bom' bv the
R.qun d: OF.inB Bd.@ Sned olsuNi & co.
4. Frd $. folloving baldccs p€P.rc r B.htre Shccr ofconm.rc. B.nk Lrd asd3l l220l0l
PART B
COSI AND M.A}IAGEMENT ACCOUNTING
MA.XXS - 50
Q!.$ton No,t h co,tputtur!. tnswer nnr twfon th. E t oJ the
'!uetion:
ofthi w|
I. (.) M&la.ftniecornring 6sist in corpomtc plsni.g P'@$' lxplain
ibj Rnio;ialysis is only a td[iiq!', rd m.kinsjudsmen6 dd nor a subnnu& forjudF nrs
(c) Mdgin.l costinS techniquc h.lps in
td) WiE. not on n*iblehnd8.rin3'
? (n) A ruufrduring @pony poducB r sundtd producl @h unit of thich h^ dner m'tentl
- ''""si"rn.laoa'"c"i*2ioun labour. Th. tixcd cosrs e ft13000 Labour F isTko50
Da hor The $llin8 Pri(e is Tl l0
i ".'mr
war riboo tro ten ec'v.d tnJ rie eiim!$ns dePanmcnr ol rhe LomPa j fd'
Bqbin n thc aollowinB falt:
i bbou rimc @!iEd 200 hoo6i
'it Macrial'ost Tr.laO b.{d.e{ or ! rp.ci.l componcnr'
Th.56hlco'nDon.nr an b. pu|htued fiom our"de @ Tr r0 or mrdc d ld oq LtdcI " r
6{ iL.20ld mlbitl dd odd,rion llboLr rm. of 12hodh CohPaD) lrbo r lo'i'o :
iX'i*". *"r..*, .t*. ."-panv whar dtior shourd bc br'n?
Lr) _R.l.vtur nnac k thc bsnd of mnml NtriU hc
'
F s pecifi'
-
"ii-Jip
u.i**',r,. rercr ora.nir o,;lune rd thc
'or ' quciion In rh^ i 'c '
*rrrr rcr*ics orc -t*ancnngc 6'e;r plav iD eiDhinins how cosrs bchav'?
[Pas+3]
deoisior makirca3 5le i!contollin! corr' Expliin
(5+5+4+4F13
,

lPdeo-41
{b) Etccl€d Lld. }ill b.gin ldding d I J.nu.ry 20i9. srlss rcv..G is bldg.tal .t Tk ll'tooi
Tk.I5.50{i.id Tt.l3,OOO fd JM!.ry, F.brutry and M.rch of 20x9. Esperiv.lv S% ofsh.Es
lill b. ld sh. Th. mind.t sill b. *dit sl6 a dis@d of 5% will b. olf.Ed s all 6h
ele Thc D.yrndr ptfl.d fot cEdn il6 it .xpat.d ro b. ( i,
'nvo'4
pad in th' moith
'n'tst6 7Oe!,iirr rioi* paid in tne ssnd monrh afe-'le' ?790,
'i"r
brd debts lvo
R.q!iEd: Budget.d onotrN rob. rcc.ivcd fioh crsomcE in Mtrch 20x9?
.1. Thc i$llllcd ot ciry of ! f.ctory is 25,OOO unit As al p@nr podrcrion is anriq'i b 20,000
uirs. M!*.. k th. lihiliia f.tur. The @51 is:
THf, END
PE* sellingprie isTr l0p.runir lvoofi.shtvebenrc.q'cd
( I J Ofis ro rupply 4.000 unib @ T* ?0 ro A C6v.mment D.prnnenl
(2) Ofid ro spply 5.000 u.!6 @ T* 2 | to, CFp.d ive seicr)
lo) Advb? th€ tun.sen.nt whd ofid should b. accepbd and whl
(b) wh.l will b. th. n.l offcct ol profildu.lo prioe di* minitionb.tueen
(r2+4F16

f Nstn; oF cnARrf, RED sEciETAr{tEs oF t,aNGL^Dris
rNTtrRrl'nDr^r'U f,XAMtNAI ION -JANU^ky r0
LEVEL - II
203 S lNANClAl4 COST AND M/rNAC UM tiNt ACCOUNI TNC
Tin.rllmql r3 houn ldrt m{rkr t00
Nor.: s.Nc. ntu book s,ould ba uid Jot a@h ?uL Dina4 ptrb aJ th. soQ qrcttiut hN h!
@,..1 h @ phe i" order of eq@N-
PART A
Ftr{ANCTAL ACCOUN'TTNG
MARKS.50
(Qturtiq No.t is co"vrtiltt. ,t,wt ary t*r InD ttr tu! oflhe qwiiM olkk twt.)
I T]iclolloaiicisth.TrialBalan*of Soiali Limircdon 3r.t2.20i0
'0
5.[0
2,500
O|IE FumnuE lcGt 11. I a,o(}l))
2.000
l2l.r60
2.920
r70,000
a$fig) zll!"10,!
I,N|j8N Ins c srarmcrt lortu tqr{ 0donll.2.l0r0.DdBrlaftcsl{drsd idddcl|lrs
riki',g into @D.id@tid rh. lollowi',s i',loduriotr:
j) t$our dD.ns pEpaid Tk- 10,000whcest yoll?xp.nssunpaidTk.6,340.
ai) lt b lh. policy ofthe mmpany ro charg. dcpEiarion o. fixed a*lr @ lf/o oD co( Md
p6vd. for had and dout{61 &bB @ 5%.
ni) CloiinginEnbry n 290.000tmrAct pri4Tl. 125i000:.
ir) Inom. oa indnMr nd yer beD ccivcd Tk, 10.000.
!) nE Did'oB deidcd ro (r)
'nnlfcr
rr. 50,000
'o
cctrfrt Rd'vc. {b) r fiiir riyidq'r or
vi) Asum. tL Ec a 15%
96

,2, Ih
TIF tncoN. SllLm.nl ofBela Ltd showcd a prclit of Tk. 60,000 6 oo 01012010 A divid'nd
;iio95"a6idon l 5' Ocbb.r, 20 l 0 ,br rh. y!.r 2OO9 A'Dh" r td in'luded rhco'v'd'ndroits
lrcon.Sr!(;m.nt.althaLrdr.quiEdrh.shldofBdtLrdon0l0 20l0 Th'NorePalabr'
ois"'r Lra, *
"lr
;*pt d i" i*or of Allha Lld Thc notos *ec disountod bv Alph! lrd
imhd.d ii rh. A(our iD.ylbh ot Alph. Lid, n TL rO.0O0 ror s@ds suptli.i bv 8.h-Ltd
Th. iM"iory or Abh! hd iftlude Ti( 16,000 for Soods sulpricd bv B'b Ld d
'
p"n' ol
RdulEd: Cdelidat d Bim. Shd oaAlph! Lrd sd iG subsidi?ry Beb Ltd
I Followirg ir dE B.lane shet of Agini Lld.
adde Sh*l
Alonll,l2:0o9
__-4bu_114
l'rBrn.nr(2,co0 shlFs
'n
Bec Lrd )
?!.@
lJtuloql
ShlE CDitrl of Tt.lmah
O.6l R*M c fl 01 01 2004
!!,!!! !0.000
r,uoqD s0,00t
6iA Mlrrcmklrrcd (ma*.r
"olue
rk l!,q bL- r,000
?,500
l5s!
r5,oooEe;iTr:'o@
tiiT;unb.'.ifi Prrco;;ilE4lf 4!!!
2.5!l!
25S
TIE follosing dldir'orl
'nfomdion
!E 3iv.n
,ir FitJa!(s rndude lmd,nd buLdmst ro*n i re brt ce *l
Di.sntFa etvalu. ofrhB isTlt 14'500
(ii ircfits ror rhc l,{
'hrc.
Jcib rbcrotu ra) }(( Tr 4 500 n
(iiD Di;id.nd i.id o' .qsi(v slEns ror thc lln dlrcc velE **c:
(ir) Nomd Etum of sioilar equitv shrE! b 20%
R.cuiEd: Vtlu. lne 3ht6 of Agrmi Lrd
q-i,
"t

lgcllv
R.duce *lline Pricc bY
s'l.s vol! cexFcrcd ro o'@oy
J- -Z- J
J
L
{i!i.f!!j.- -e!!$-!!!gil! t-.5odoaoLrw chaB.E r0,0!q
r50,0Qq
roJlq
lnd6t on dco.sil3
185.000
20,000
Aeum'laGdPrcfir
)501q!q
40,00!
90,000
Prinims lid 3trtiomry
I"nt uitt. ois"ou!4
r!,0!0
6800,!!!
6.$!,qs
R.qoirrl: (i, Inc.n. Sritcmcd iid (h) n'h(' shd' (3+8, = l6
't
PART B
COST AND MANACTM trNT
^CCOUNAI
NC
MAiKs- 50
@Ation No t i'..hqutsott 4tt"")
'it
ti"p^ n"
'n "ttt'
*altioh! olthi' ?att)
rlr ExDL'n rh. olc of! madg'mcnr ecoudanr
'n
Pmtid'n! 'nfodaron
ro Dp man'gcmcl f"'
.';|"!on lnd o'rcl or busins opcdfion
ftl o,n-g"i.r' ..-e".-t "*tntins 'on
con a€ounrins ( l0*3)- | 3
rr P6litplrnnin8ki vcD imrnndhl n nm^*ikldaiio' mtlins fplain
'b'
PDd"cb A 4d B atro., prcdus Prodd.A tun!€$'d,$ r;,1
lki 5::i "J'l;; ::
pGec{d funl{!ri(oiol rr'o00 E-d.rhs odElrt
-,"ai*.,"rot, t....00,
ir r not
"r
rtrc sot,toflpo'nLo' pcsed llnh' d icos.o
ifri'il1"i']iriiiJ"lii;"iu'prce$tdtunhebvdcLompa"'^
I3-r0r'Lr
iil'r*'l.s:'"*n;":"1::ir"*x# ?,,t'""il? j
J'r.lilft.';Y'"d.rli::
#."Ji$l:';::,rHlll;'::;:.;TH '. *'-' -, *,.
,lEmLi"i srd.srs for the ronh@n'ngv"i v'
H.lf";. "*-' "."" 'thc
srm vdr' *'ru'B th'
'rkmdd' 'hre3i6"iihbre
rod.6;9.ny Md $k -hnl' kLh(
'not
pdnuo*
cond... Pa

IP!s'_11
4 Th. Globtr minulduring @np.nt m.nufsiuE, i@mFm whtrh isfintllvrffibl'd b it'
nain Dodk' Thc M;mni is podue! in M manJr.curhs sr.p> Tl' noms "rrLil
ptld;Fn or$. p|dll;5O,Ooo u;its TlF rollow'ns
'rc
rlr r$ded 6r olFrrominu
'nc
runufdri* thF!:
!,r^ut r 10*41
Th. orh.r ovc ead, @mprisinr bolh fixcd .nd valiable ov.ihcad. is allocd€d d Tk 16,000 +
Th. ..ntn.r] w' l l nd Fqu irc mtnu f'cturing StcP l , r f omp.ncnr rE bouBht lEm ou6id' Thc
ouEi&r ili{pply 50,@b units 5 ydd 1i4 3t pcr unn flr companv will h.E ro p€ rrciuh'
of Tl.lO.O00 per Fii .n Du(lEs lf $c 6np.nmb rt putchsd. ftk will rcls € ntc'
&cuDi.d for;erlmins mhurdctu ids SLP2 The opporunq .o$ otrc sprc' u l 0 ('00
Su!!!n vhdh.r th. dpoknt shorld t mnufrcdtld insid. trbNshr f@ Girb.
(3+7F61 = 16
Cds lo. M.!!|-.r!n!s si.I!
S!!E!
Nil
'71,600
55:00

N.G: .f4r'./p .rs,.f l5,,rt rlor,ll h. rktl ld (th ttt
@iE4d i' dt det it, ord.t oIe.tNIw
INSTITUTE OF CHARTDRED Sf,CRCTARINS OF BANCLAI)F,SH
INTf,RMEDIATE EXAMINATIO' - JULY 2OIO
' LEVEL.II
2|B FTNANCIAL COS^T AND MAN Cf Mf, NT aCCO{lNTlil(;
Totrl frrrkr: l(x,
Difetot t,.r': !,1 ttk anft q,Nn'n hN be
FINANCIA I. Accou NTlNc
MARKS-50
tgt5dm Nn t I tutt'u^4. :t,,.t dt hv'talt tt^
'
d 4 t|^
'tt'^tu^
!'/ lt^ rt1 )
o Lt ao'!l! r: rom
i['n'itx'rn,*,Ll;rllurt,
.li
TIF d prcfir .5nEd ad divid.'i paid for oth or'rhc hi ri{ t!.i $rc a
'dr
ows:
Tfi. .qony i.E oa! si'rihr o'iAdy s[5 n
rlhbft i niinlm hE ofdivid.nd Md rhe
pron c brsisola dividcDd of ll% nunrhaCodpDt
lrstrNtr0ldri llt. ?0,000 dlbc(r A)
?0

oaBmile lrtl.6 0i i I l?.?r$rrn osnB n ,b RrlrnF sktr
r6!0JIl
{.9l4' lrFhl.
-_- .t:l!t
riv.nncnFlzmn sh.6.lA co rrd r
h"'" c.P*l r l)lD.,'|"" l1'rb lt1i'l
i.rr
^r
i( N.i!- riYJbrL oi D
di$odtrFdbY
^
co r'ld
550.000
ii:ili:ltl.liL{lli,.t1Tli 'Jl"'n,dio, o, N xhov, , tridi.'s
i. P(Pft . cu Bd'Ja! ro rt
i':i i,l:T.illt::,lllll':.;lr:'rx;::r,:l:rl;1,1;"iir;l'1"'i'ijl:'i"l|lll'""1'l'''"'

lll_!c.:l
rc) Tr. ro.(nt is irLidl ii rl'r ,r
rr) lh! I'Numuy ur'B.o Lrd
{h) u*^ of Fii.rin sbkm.nE:
ldl Motr.YNcii rsrorrNdrc.r
tQwiht tb.I | ..n'ttrn4, )^r an tu n u tr! ! 4t tl th( qtrnne nl t,^ ron
r'lrrs b{-N^r^'qnilirtulru,nlini(',hs$lr{ Di{n$
qntrllii! ll$iru m n.iihin rhc nrc{d profir
rbl erobin co*codtur'.nd con R.tudiotr rid
'ltririirc.darionsh'p
(Jl sH; r i'nFd;N or d$r rr! irlnr'itr [Rl:dirg ii lJ '1] lrl
nhiitrffs'licir i'klrrD.'
so1$Ni,i L.rl mr'r'idu$rlnir t riilLo{i'is ori)rN 5rvrrntt
llHe ismutco$erriof Erir cllut!ruftrAsrvtol!l Strggsrori rlt e$ adc ror i0dir!
{is: (n h rti' cl;! ic fihc h] f ir rmlri)h iNrciiig doi.: nr
wh d, oflh! trn, !'ggsrii tr tr,|d Y
I Tstrl tr{ic hn i {rdrd vlri.hlc iri{r';'durin3 c.{ or lr 3lirutrtrlnxtudl inlal nhdddM
.rrs n t.1 10.0{ro pf
'tutrri od {indirJ wltr c ol l l.lxxr u rs llllNrrl{ rkr rld cllin-l 4'xr
lolloNif!id v ry h liM y. rr$ru$y d Mmr
^it
rri r: dirft,rq ir ry. D 1r

i,ariq
INSTITUTf, OFCHART'ROD S'CRf,TARII'S AND MANA(;NRS OII I}AN(JI-ADIiSH
INTARMEDIAT' EX^MIN^T'
. LEVEL-II
20] FINANCIAT" COST
^ND
MANAGEMENT ACC(N:'f IN{;
Tin,.{llwed:J hou6
N.rL: iL?rrd dxrtr.t /io|[ vfrit h( A ht ltth 1 Dilldlrt ])rt 't ltu tr' 'th,"
urn r'
i^'rtt n, ut t'ltrt ,t .,ttt .'l !{tktw.
ItNANCtAL ACCOoNTIN(;
MARKS- 50
tt-r.iii N.L1 k ..mptk|!, lntnt' u! tN lh,n' 1rr L.tr ol th( qh|4u nt n' ttd )
tha rollnsi',! n rh.l".lBrtircc nt A & Co I td. a Dn i0060(
I ocorrsam"!"
fa*;r.T;Ai"br"
- rrkl | . !rcin Brr*nrr
l. 120.000 Acstr si'ryrblo
30. 000 I
^EruLr'd&ptrt
dei
{D.000 {,'rrr.'lir lr lr,0.,Nl'
u0,uuo Mu'r!J!! L'J)L'L,lo
41.000 | Purcl'rse Rcr'n'r
040.0o0 | R.r,in.d E rnd-!'
I - L{q-
?63.000
l.I t3. 000
,0t.!!
e.i67,000
il l.rc oryonhando10.06 09is lk l.ill-lll0
hr Buildiils!Edepdidcd rh. mEoflTo D r
c) /ccnLls.lli'r Lipur$i . rk 66,000
d) l,ruprid ltrsumncc Erp.trscsorc'1]i. 12,000
i) 1c.n,rd l"coittiom I'tvc{med Tk. 4. 000
|l hu c l0*s m ro b. uin{di at ]uv!
$) .urlui4{ capnalor'rhc co lriv is dividul i'k 50- 0rlr'trE rsor Ir L[o!nc[
i) hNllr l'k.lllr- 0lr0 ro(;cne(lltc*rvg
ii) pryd videidsol ll 4 por sh{,!.
R.arircil: I',c.ru St cncnr ad thc )@r cnd.d or i0 06 09.id rlt llihtlc

1P4..4
Tnd AahN of a codh.Eirl bllnr
Tn.l arhft.
30.06.09
n! iB eqtriRd ro prplE ri rncon'e
BalaN. Sh..r.s r rhd dat aherkr'ns
Shr.m.N for the ycr cDn.d otr l
intos@! ne IoUoNi"s i'ian'ntnn':
t00.000 p.r aitrun. lhc io'i'.i
v.hrc of F.quirt Shr( $d t" !i
62t.858
331.431
1.142. t20
24?.220
6t3.ll8
9t.163
5._176.701
ar I'n rn.ccru.d.ndoudrndinswETk, 12r.195.
hr 5rl'i6 includ.s Tl t0. m0 p.id ro rh. MsnrSine DiEctn
c) Porid. Tk.l7- r00 fo'd.peidian.
d) Liibiliti.r fd Acc.Aane EndoEncnlt d. Tk l50 000
fi lnrrlcr l l l00.000roC.Nn'lR{eNe
lhcpaida'p!rpihloia!o panycotriisol100.000tros.o j7oPdriprrr) l''cldcit.ri'a'
.l fl,.l0 !$1r., 100.000no olllq ryshiNsoilr.l0c l,
lhr PEr'eeG ShlEhold.E
'c
enrnl.d b padiciplt. ii ! !l8e ol p'oh' tr' rrt! crcd !i r
tunh.rt%an.rptync ofadividcndof l2%rorh.Euirvshach
arrilrbl. ior Equiry ShlEholde6.
Th. ndn.l a*68. pmfil (atur hr) ol th. Mp!trv is Tk.
Rrn ipplic.bl. to rhis typ€ ofco'npint i l0% on th. nomrl
r PRLrcncc Snircs rhich aEp.nicipntirrg
R.qu'ir.dr viLue oled$ cl.$ord,ftr
r. ine ft1 tror$ or (',tj /o,.):
ar.hr C!Ditl Emolq€d.
Ptrnh;k c;n,'dcdrion d' l!re{'d 846
I
i
t
!
I
I
:

{ lPaBc.rl
. PAI{I t}
COSI' ND MANACEM DNl' ACCOII NTl N(;
DIARNS NI
tpeniut No.t
^.n
putr'.r,
't^,rr lurttu to,t tttt
^t
4 tln rr'
1ltcchrioN lilsi rlr Curtrtrrt s.ururdy Llnv. hcor rLbniIrn y r
R,le ir o a rul( ds advier lo tu Bord and sDi(tr ar4otrrcrl ir rcl ort,{'irr!!rsr,r
corDod. ain.n inl infsmstion. ln rhis cffrc{. co'nmc on ihc ,i |o
(r) Ap'.ft !!r isRslrnBibl! Inrscluoriig'cvcn'c.bsl i a n'
(t Condburh aein is b$icllly a !rcn{trtr planii'rs nki rid
dditioB Nrdin8 b rempodr' us ot c.peciry- spcill ordea
An i cdn$ i'r t ol$les *ould typically i'rcto!$rl'e ru'nover
lf apod@rlin.h.srncgrtivcsegde margir. il6.oncLlrvc
ofau6 htrrir lotrkr hirr r'
ovidctrccrl rhcpndLdli,r
Selli'rs price p.. utrit (i'r Tk.)
v.i.bL qF$ p.r utrn (in Tk )
co rih ion marsi'r Dlrunir(in Tk )
';
lr rhe nnsl ieLL r 0rotrllt.llt $nP.ry $ld 400 utrnr dl l'ln)dKlx d 6l)0 u r s
[ic'l cpi N r! l( 5-000 Nf trn h
sl'uuk bcdisrrinu.d.
Gt (Gr rrfl in Ehyrr r d.da rr€trud'{o,tr mrrces{}trcwd d indh( d(ni q
(l) A locdiotr 0llommotr lixed coss to pedld lrNsard ro orh4 5eE q'l! o i ()rfd') ru I
rlEmaMBc' roeiirhcproductlineorrcSfrstrr6prdlirrhlc
F-wl RduBa C@pary h.s thc follryitS dft fot is Conn.ctoa D'vN nlr hn lqi
(i) Co p rc 1$ eruru otr ilvestfre (liol) ror $c Co!trcclo'r Diviriotr. usi'r! r!'giD rr
(iil CoNpurc r 6idul iNotrE tor dt ConnuctoE Division
A rcduction in op.Ering a$cri will incrcas. r division3 Rol. il eler and srpci5"5 lcrin I
trNh.nged. Doyou asE? Expldi'r L{llrl) ti 6
l6deCo'npdtr) poduces atd lllsr*oPloducs X ard Y Dnu cotrccnnn! rr'( frtxrr6 it r

(iii)
(iv)
Co'npDrc incone s[brh.o! fd rhc mon rcccd i,oi ln' P(!n'd5 x rtrd Y
'cipcdCo'npde rh. ampdtr) Dvcnll monrhly brclL.crctr lr)nn i" !'ru 0akr)
lf rh. mgany @nti',u6 ro *ll 1000 lrirt, itr rohl..rch Nrnh.bur r
o rhd s .qul nunbd of uiirs of 4ch prcdFr G b.iis sold- sould
n.i inm ro ris or fillt Exptiin.
R.fdto$.drtiinpan(iii)abov!,ifthcs!le!mix5hitud!crpl.nFd.sord)oLrPecl
E compdny monrhy brcat ,even poinr b nke or falt? lixptri,r
ll) a,j,,, L6
Chift.Siig timb.rM.rch B!tr',uall] manua&t!fts 10.000 uhn'^ i r cun ol lr lune'ru'
.id th.a t d hone n,rl(.r nv thce ic volumc of plducriotr d rhc slc pricc ol lr 3: Pd
ch,i.li ih. !.f 2007. ih.rc wls a,llin th. d.mand.nd e 10.000 chrin could bg sold !n ] n
Tr.74.r0 !.ichair. Th. aidllsis or.ors ror lo,ooo.hal6 n
Th. leiEr m.r*et is.xpbEn lnd n is folnd thd ?0-000 chiiB cln h€ eld ar Tk. ti lo nr'
.hrir Th. lir.d orcd.rd *ill incEre by l09t in rddnional pod
Nonhhilr r. r'r roc,phf rhc iorui,en mlrrcf
T3l!
r.20,000
IITE END
,

IiTSTITIITE OF CHART'RDD SDCRETANI ES AND MANAC f,RS O F RA NGLADI'SH
lNTf, RMDDIaTf, f,XAMINATIOi..- JULY 200,
LEVEL.II
toj r"rN^Ncr^r" cosr' ,{ND MAIA(;|IM rl)i'l
^(
(1)fr1c
Tincilotrcd:3 hduB l{rln h. l
Nor.: &rrerd dNwr &Dr r/o,t t h. A.4 trt lth rur. Lrlleht tdr of ltk tr q^tnr uat r.
. d6vnd k tue plrce il' ud(t t,I kltto,c?.
PARTA
fINANCIALACCOUNTINC
MARXS
'Ot(tkik,r Nt.l i crry n'ry.^,t!!t d, ttuIt.u ttu t6t oJ kt 'tu^tn,t
rlth^ rut )
Fro'n tft lbllo*inB lrirlBak rcor'UPCorparyLrd.ddrhcdddiliotrdlora'txiioirid'
bcloR. prparc.n lncom Sr.rctoc fo'thctcn cnd.doi ll Dccc'nbci ?0n3 i ld a lrrLarcc
lit" Dcb.dm
-A@;iii itv"brc
_ .l1]qNcr tunhos
671000
100.000
1.1!q
ei,lgq
La & Buildins i.220,000
sh* call A/C {250 s urcn
r:. 1t0, Q0!
(i) Diftr l.b.nr aftundinB Tl. 75.000 rh.6s l,ayblldt€tr*s prcFid ||. i0 or0
(h) closir! ifvctrrory Marltdl p'icc lr. 50,000,conp ce Ik 160 o0r)
(c) ftis E pfrctie.arhc qDr{rry ro dqircci ctrroviblcfii.J.r€rsd5'/'p1 ddbO'ornld
for bid ..d doubrftrl debt ar 2%.
(d) Th. Board of Dircdos d.cidcd ro-
kaNrsTt 100.000 io Csmd rc**c
( ii) dc! rrlivi,lctrd or'lo%
(iii) rorlcn dr 3hrrc( i', d.fauk.
(e)'lh.C.pnalolrrr.co paDyiidividcdinb50.000sharcsofTk l006ch
()
^s$,crAr'!tr,1'!r5l{.
!!.qtl
!!!.4q
/!qq!!-
:-!qi4q

{
ta) HoN on p{rche @clt rrrie
(b) Ihc BdlaNc Sh.et ofx Co Lrd cson lr'D4trrb,i 1003 w8 15Inlb*5:
' suu-uil
i)!.!!!-
tuqi
6li
lhe I Co. Lrd.ag@droutcovcrrItr $srs(crccprbult hrlutclN rh( lirhilirius oi rh'
Cn. Ld. utrdor$e follo*irr8lenns:
{u) nhil nM Mtchinery sr l0% ororc. l|vdt cNs0r l0%abovcho'kvrlLc ccortrs
Reiv.bL al t% les thtn b@k €luc
lb) The 6o.dwill ws igEd at Tk
(c) Th. Prrchas coi.id.oron wa3
Tk.l?t.
(ii) Bllotcc kJbc Pr in'orl
R.qrircd: Cl@ dtc hoob of X Co Ltd'
120.000.
bb. @idro$e dERhold'FilX (o Itd ir'tr''
rcrcii.oElhf o lr' LLrur'LL'cYcu Lrr urJprrcu
of suD.r nrulits E€ls llR **brcc of g'odlwill'
ri,rroi'u!d{:!,,d.1'l'1,! vlqll!4r' $ r'! t
;h' trr.i"r"i""br"
^"-'8"
r^'lr':
ic) Moft' { Csll dd Shon No'i(e:
(0 RcdsnFbE PEltn.s Shic
ii:# Ed6d,* .n!an s".r'
Rdined Elmins!
t.500.000
rreN!E$++!.
''i#+*;i#*
2, t00, oQL
1.200.000 fi-o*.-tsu*u'14
Pdvide fund
DeprccialiotrRds. e
A!!!4!.-!s!!!- -
,_!lt!.qg
r5!.!!ar50.000
E,600,0!0

}qrr
t1,.,3.. rt
PART I}
COS '
^ND
MANAG CMEN-I'
^('('0UNTIN(JMAI'KS- 50
tlrktit,t Nh I A tont'tletr. .|,ftr .,r htu ltur lr t .l t)n nt
-Mr€erd xcoonriE rcus nrrc
$nor.'. Do yd rgd lirh
'his
cdsmmr $ nor? *hy1
Mr. Krn hft d{id.d ro rrodu(c lid $L sudboods in i($!roLirr ll.lrsrrrir!LrL$."
r- p.,.hf .; r,,F,. rr
lr. i0 in *sd, Hu will hn! iudu,rr ro do 6r ofrtu {o{ iid piy rh. tr t( 3r ru cndr rnborLl
tdrpttd Hcwilltr{rookarrco*olTk 200po Donr Ml KiitrlluJdrnlirn,i! ou,,rsvrstr,
dnu rr An ld 4ercy vil handr. r'l
(D vriablena (ii) Fid.o.{iii)s.rrillgorndr,,n' ivrri(t) r,,od
.rs!d !N (vt slnr on oiD o
Fldurinlcnorptodu.insa boridr). {l 16) 13
!.t,) Fodln. Conprny ha ftp.ned rh. ibLto*iig dna rlrariis ro $L!
ri) hF:' rh
'lnr
rbur ii
'Gn,l
Ftu
{ii) CooNd on r sigiifionr infomdiotr r.srhd bry yor rend perclnogA
i( rlc€d .od3 iid fixcd .o* u ituwrcnr .dsf . Do yoo r8rc.? llrphin
tt.0toT rl]ir.rxxl
l(r+aF6l'ri
{he non impdi r.iei a cdmpr,y prcpacs o dslr bdgd is ro $c hov n(rr.is) ir lirlhM iD d!
bd'k 3r rrtr .rd dfrh. ,!!l". oo ydu ,gE or ior? Erpraii.
Atr inpodmg fim ofl.E to pl@ a $chl ddd viri a .h.mril onp.ny ror r.000 riitr r Tr t prr nfll
d'brr ribo trrtpritrg dr orhr hccn

Irsud@otr lnv?do.Er
D.t*itrio. ol littc
T*r
r0.@
3!!l,g!l
l:ta!
'!qy{M.hiigelul lil: tirh liu} rtu.urcfl dlt valk'
Dx b is !d. tlwitr. E4.mil L tlirkirr.lqr dlp9|nr tlE d4.l f.ml tr@ thddt lrdt
dffi; b dc4i dr+tdr tsdid dll h. roud tur a lo'E{'m
'ilDbt$
$h' d d! b drN
L''*".'t r-. nn,
""pt.r" '.|;t
tr n 3o.o{0 n. iiuN' d rhc
'rc
i&ra.O:irrruingrdrbLro.n.bdclmid{hlrhdtrf, LlqeniMtrh'urt J^'|ln!'r rG
TIIE END
1-

t&*
INST1TIITE OF CHART:ERf,D SECRf,IARIES AND MANACERS OF I}ANCL^DESH
IMERMEDIATf, f,XAMINATION JANUARY2OI}9
LEVEL- II
203 NNANCIAL. COST AND MANACf,MENT ACCOUNTI](,
Tim..lto*.d : 3 houts Tohtm.rk!: t00
Not : Scparute aBver hoak h,t|tl ba 6ed Jot arch rda Dlleren pr^ oI tht rutt tlb"ar n^t h(
Mtwred ht orc dec ir r tut aleqwve
P RT A
FINANCIAL ACCOUNTING
MARKS - 5I)
tp,klion No, t i .nnqnk,!. .l^vt .nr ttu /'rD th. rea .l ht ttwrrt^ t'/ th' rlrt )
.t
L wnre lhon nores (or$,turr)
c) ofi-B,l@shtd lre'ns.
d) k*orh&a' Frtrm
.) vrldionof@ a{N.
l) Lrs o{ financiir nd( N tr. rJlt)=rl
:. ll'c lcdlor btrlrn.cs r d u rcu.sl'y oLonrdit,r L)l i i'ntrcd coi)mD o L! lcr li)r)8 rr!
15.000 shaes olTk.l0 c&hDi
20.500
I 1.100
U
(i) Cipndoirlron|M) sTt250-000dividcdinro25.000sh.rcs'l rr roa'd'
(b) Clori',! c$., l l 60.100
rd) lJ.DNi io, on Mrl'i'trv rL:0-000: ltrtritr'to-lk 500
(d) |{:en otr D.l'cit't hrs nor hecr ac.outrkd ror th. whore vc{r
1.) The Be'd .r'Di'cdo6 d.cid.d ro ti$rcr 'nt.40.000 to GcN'a
d'viddd ol rrD.
R.quiEn: nrcd$. Suretrr.trr lo' rh. var etdtd otr I1 12.2003 and a Btl'nuu shecras at rr'ar ddu
@

{
&'
lPrg? 2l
Etuftnt th. dilt Etrc b€|}6 lh. R.6ut Accounts or a c'neol In3utucc codD6nv
.nd ! Lif. In$nie Cm!6nY-
n . * rorro*i"g U.r-i* it" *t'.dulcd b!nr' napaE the BtltE sher E i rr 12' 03
t0.619.221
arl.n4 eirh olh.r b!*s &
Borcwinafon dh.. btnks
Morcy .r call & shd Noticc50,036,5J7
t.556,578
J15
t45,751
Brh. Bllinc. shed or A Ltd as 4lL : lolrS
i'rcrcnk llO.OOO sha6 oaTl l00@h0rih'
1009 For rhis purtos. rh. lix'd 4G and
otrem neb *E ul!.d rt lk 23-000 0oo
iii'c of shaes ofTk.l0 c.ch i0 0 Lrd' ar
'n
40O.0OO Equity slER(olTr 100 each fullv
ft. conp.nY i! .b$d.d b, a Ld on 0l0l'
mvsh.nti
'.E
vttucd at T':1 000 0o0 ttrd rtu
l hc purch!* conlid.Brior is di*hargcd bv rr'c
ased v.h'. ofTk 12 Pfl sh'E
*.{s:/ r.l , ./.2. (.t P"."k" t A tr'{

lPaSc - 31
PART B
COST ND M NAGEMf, NT ACCOLN INC
MARXS 5O
tQtuio" No.t b .o,patea A,eet ey tw Jnm thc rcr oJ the qkam: oJ th ptt)
A sp.cifi. @$ may b. bori a dircct cosr of one objcr and atr irdirect on or anorher cor objccr
Tn.( is direc/indici cla$ilianion d.p€nds on rhc choice ofrhe co$ objccr. Junify rh. rhave
s.t tr'ctrr wnnm.nntr..
sdrdoz Lrd. ets up 5 ne* divislon in alan Afiol invesirg Tk.3.00,000 n fix!d asss yrtritr
i icip.r.d uerll lif. of l0 ysB dd no !c6p v.ruc. AnDurt prcnb b.foa d.prciarion are
.rpe.r.d ro bc a nody Tl2_00.000. crlculare rh. divriotr Rer.n on Inv.srm. (Rot)forn!
li6r rhc )qu by .xD6ing annual (poe dcpeiaron) pnilr 6 a pcenuge of ftc bok vrtue
olass.13lrfi.nanofachleii. (9+9)=13
-lh. clisifiqrion ofc* in{o fix.d,nd variable B ior Faf.cr b.dus rhc lndertymB
r$ln'plion rhlrdbarc i"fluctrccd only b, volu'nc isnortruc so wc can sar, a con conhinin!
I'orh fir.d dd vdrb|. .Lftnrsr p6nly .lT-red by fitrcr'ariont in rh€ t.v.ts ot&lvny lnd
wlrich h thus p.db' aff.ct.d by
'mny
orher &cror!
WMr.( olhor factoN inllrcnce ro clo$ill, oors iro fxed. vari.hle?
.!
Y
(h) ltade Limited. a nmufadurirU coi.ern. has hr our ir5 btr' dirys ro a conrmdor ho (n5 a
dlprniEtul $oc !n,l p.ys.n annual .enr ol 'lk?5.000 ro dr compiny. The co'npany is
coNidering . pnpcal ro renni'd. rhe conrad d orilize rh. @0r.d 3pace ro erprid
prcduqioi lacilitica fo. irs mtr[ine rlDp no 2. T[c r.v€nrc fro'n rhe evandcd prod!.lotr n
cp4tLd to b. Tk,1.00,000 pd yer nnd rhc rnnmlcos inolved rs 6ri'nared ro b. Tk.60.000
CoNRir otr rlE popNl. bkirg i a acoutrr rhe rorepr ot opponur it! co$ ( 3+3)= 1 6
(hd'y Roid Li'nited pronncc i sra,drrd t'rodL d ot whi., rhc enrnarcd.oe per (fir n s vsD
I
3
s$ri'vffiahl. o.rh..ds.r 100% acriviry l.v.lar whid, rhe ()mpatrr car Fodrcc 10.000 unn!
r c epe.ied ro b€ Tk.10.000. llEld ovo Eads va,] i'r nens ol ll2.000 Jbr crcr cha,gc i',
outpd ol l,000 unirs Fircd owrhcids.rc.ni'n.r.d ro bt 11.t0.000. Sclli',g price per utrn b
(l) Ptpit n.xibl. bud8.r ar 50%.70%:nd 90vo i.velofacLivnyi
(l) Drri"grh. em. p.iod rh.lollowin8 rxp.ns.s Eru
'nc!ftd
for 9.000 udirs
T!ka
Ris nDr.ri.k 39,500
Dtr(t hbotrr 7?,600
13,300
vnrhblcoverltuds 45,200
Fi!n otrn,erds 70,000
lh. vrnrgnB DiRror sa{r }ou as sccr.rary oi rhc c,r,nifr,
rririlsrftlc.Dn |hcr&trrlorhsaoirdoal)trKn^.;riirirlNcronn 1149t=t6

'1 .7t
,
TlEqnsiv hot Rt,s€d.n offGr trcb rndBide $ppl'slosupplv rht p!1 Nickle_dBknf
Trr. so F ;ir fd 5.0q, di( Th. foll4ins.ddilinl c@ *irr b
p!(h!.td rM lh. dEid. .uppli.i
rt'aiia ilof ro taat;r rna
'ntpciron
lLto.mo
Oo th. other h.nd. con etingt in lh. P@ision Mmhii4t D'Danmcn! ir mr miturtcluEd ac:
Mtrrirh I l 75.OO DiBt hbor R 2.3O O0O: Indid lrbour l k 60 lxro l'o*r Tl ]0 m0:
-i*- n t.n00, rx*,"ti* 11 20 om: P'qFV a6 Tl lo 0oo
cos omio or Peitio u*tiftrY D.Fftnr:
{.1 vh6 NicLlt'.E tudi dd
iti *i"n _ltl*ctr" * pu -ttg fis o d|!d' tuPPid (E+8Fr5
lP.e.al
Tn follo*ins c6l dtt ElatinS to Pcisid M*l ftrv
mrun rud r ernh D.n n.n*d5{hkh" 5,0O [iG
Dcp!tumr of a lacbry thhh inF rli.
6,?5,1100 D.t.i.id
5,00,000 fFp€.V l.x
2.O.0m P.yFll lir 0a%)
t0,0@
I
THEEND

4Y'l:c
Ln!u
Brl$€ sheer ol X Co. LrLl
l
Aurhoris.d C.pitll 200.000 sh.Es (4n.
k{'cd. Sub*ibql.nd P0ad-upCrpnar:
a0.000 sh.es of Tl. l0 6ch
!a!p!!
?:a@ t!tp@
92t!!n
2,0@,0@
z25,ooa
92r.010
hrr
'nav
b. rhc .lNofaqrdill.ld'.c.iD.ny, ifrh. comprny cln am sups
3. A Lrd.lDd a Ltd.!g cdroam gadlro b! u,rs !r' rgrl'. trrdcdrr' iSs ro ! rcw
romed lor Er plrpose Otr the daG oflic msfc Balsie Sheer ol$c two
BalameShe.ts
A3ar ll L22007
Tadi'rg 6ula ol thc codp€ny lor B l.s tK ta$ lnd tu arc Tk. 3t.000. Tl. 30.000 ,nd Tr'
75.000 rcsoeiwly. PFvlilingma*.t ntc ofinr.rci on iivM.Dt is l0%.
CrDiol & Llrblhis
t
30,000

INSTITUTEO' CH RTERED SECRDTARIIiS AND ANAGETIS OF BANGIIDESH
IMERMEDIATE EXAMINATION - JULY 2IIItr
LEVEL.II
203
'INANCTAI.
CO6T AND MANACEMENT ACCOUNTINC (NETT SYLLAAUS)
Tobl ntrtt: lul
Not : Seruute @sw bdr stuald be dulJq ukh Fd oill(t'rt ltrs olth' :ah? qrasti@ D'i bt
tu:Nred in ore ,tae k d.r oJvqnrc.
PART A
TINANCIALACCOUNTINC
MARKS - 50
tQr.li.t Nu I i! .onptuory' tkn@ ary n o.lion the tu! ol the quelions af thk Pat )
I Lhc hllowirg Trirl BaliNe hrs b*tr lllut llo n Dll l,ld *oill 122007:
12-
Pl. & M&hin ry L.s d.P
r5,000
60.000
t0.000
2.t00
Thc lollowing infotmotiotr rE give0l
il [;tl,'Jl;:i'x?"::"':ifi"1.:],r.,d:,"i:,::_Tl :ioo:soo rno Lrd & Bu,o,id rK
c; Depftqd,or FunN'E Tr l,000 Pl6N & Machjn'ry |
.lt 1"5v0*rr e*p"n.". *.^"4 rr. l.600. Int.r.n Expon$s aocd'd rk roo and Renbi I'com'
., ilfif"ll'::1""", .,,'',.o rto 2o.0ooord n'D sFmBor Tr roeLh
'r
ir'l e*d oroi*'o';a*ia.d b rtrlJ. r| s000bRccfrcFund
r.il,riii""Jii'""iiiJLilii i.;ii;;,;cdoi rr'!2 2007 -d rhc b'hn@ shd s {3r'r2'20078

l/
{t
(it
(ii0
p!rche @Bidcnrioo €nsisb or
rh.Nunpriotr of rh. lirbililics of bo r cofl txtrrics
the di$hrse offte DebcnuG in B Lld.,by E iss!. ol4y. D.b.nlu6ofTk.1t,000
^s'c!r{proDriui
dl rk.5 pc sl,rtrc or'o' di'ury dxrcr ol lk l0uoch in AB Lrd.
,! r) lr
'.vrlrcd
r udc':
4^b
t7t,000
R.qrR'l Op.nDs Bilrncc Shccr ol ABLrd
r. ll'{ tullo$ sisrlNTirl Brhicc olconN$!irl B l l-rd 6on Il.l2 100?
Bilr Di*otr ud & P!rc|$s.d
llciift Cenifc*eon Dcpos r
62.331
1.2t5,203
l3 t,92 |
rr) |)uvsoih h. trddtnrl u,ru lixr!)16%
(t ll. 10.933.000 nnd Tk 15.915.000 ro hc rin:fcr.d.o shnlorv ltcsea. srd curcn
Rcacne resp.rriv.ly.
Rcquirlal:lnencSh(c cnrturl'ctcircndcloi3l l3:007rndllrlr
(3+3) ' l6
lotrLtir Crll & ShonNorie
1,524543 Bo@*i4 frod oth.r batrk
t.i26.I&4

M'v
IPlgc*41
TART B
COST AND MANACDMENl ACCOUNIINC
MARKS-50
prllhr Nr,t
^
en'prt a. tnreu dh), hri / ntht rut ofthtgrcln,htolth^Nrt
(r) ASD seqnnycopihlNcDu'tror1016o l0r5r,owcdoofrnoislmrcJ. I[ 0ps!iu..-ll
J5,000 T|t lollowingdah are providcd ruldilc h ?0i6tnd z0x5:
ou rrc rLnircd ro: ( l ) Crlculnc r tullo*i'rg. dDsing rhe nNry worli4ri {i) Dividcrds
llr shrN. (iil Diridcnd yicid of r|t cqu ly rl re (iil) Dividcnd Pay_ouri ,nd (2) EvllulE rht
(b) "Sharcholdcs*artDriMsefrenrromslodcuisiofs tla'cirrl'cshareLroldssbesii'rcr.nAsa
Sfr.tdry of llE cdnrpary, tou hrvc b loolt dosd, di d sirsufhi0s ftleva consorrcvcirc!
llo nrkldnr cons or reveNcs in Dllingdcclsiotrs.
h d. cotrL$ of 6r nm4emc0r, ho* will you dcfint rcldor @t ud rcl.vsr cv.nu.? List ar
lesr loui dandn! deisions rh.EiD El.v.nt cdt rnnysn €n b€ us€d efftdiwly (t+7)+41=13
:.{i)'lticoD,NnpdcriLtroflcrrhldgdlinciilyiccodingbthevolumeofpFiucr.usingltboui
o. trEhinc hou6 6 r pby, )tr (hL olFtr E$lr ii ! bud8.t which is inaccu€G lnd is thus lc$
tr$ful for co ol pul!os". Explairr *hI inrc{' rcis oly rcsuh fom rhe preallE3 @m'norlv
usnton.ribudgci-
(b) nE aollowi'rg drios lEvc b€etr cotr,prrcd lbr MdMall Conrpai' aM .E conp!ftn *ift rh'
!4!r&!l ldltlB
Rcrm N l(lrlr$cb (ltoA) 6.2% 6A%
Rd(n oiconnoneqriry{ROF) 165%
1,. M .!i'rg Director Na s yos rs rr! Ssodary ol $: conpanv b
'omm'd
on rhc
lonpfuistroide company to rhe irt$$ry
(c) Richmoon Comp.ry estinacs thd nexr yc ir wil!.tn a proft ofTk t0000 Tht budg'r'd
lix.d sB lnd srl.s aE Tk. 250,000 and T! 991000 Espe. velv Find out rh' bEak<v'nr
t!!!
?.250
20
2. t3
2!E
22
.J
),
I (.) Aeuncy olctrlnrorLrd. enDractDres utrsinein8drculab6and th. sellinstric's ns fix'd ir
Tl.400. Follolings G fie con panicll0E:
(5+6F51-r6
Il!!
Vailb|e Flctory Ovc Ead 20
Onrcr vaiablecoss :0
fircdOvcdrqd '11 50.000 D$Mntrn
Comnrkioi 30%ofselllrgPrice
lh. compd'y w5s prcoucin! onl) 10.000 rniB ll-{c!fl rht comorn '8 r'c 'lpedJ 1o
p-d"*
";o'i"
1,000,.r';i'l,o-trDsod{ionilncd {rd^a'1h'"r an'orficdittribdou
:rTeElrld rhd $ill'rk( LO00
'nr"r' trdo('c. run(r n"l r qrcr'' br r {lliidprc' of l(
r: Nr utrir ;tt si' .1$ nruliAl b r(cpr only halfof lriJ rc!trlar.omnissioi for rhis
!p.ciric rRrnN.ndttions based on
uoulo|Dtrcclols.,[h}oul
GA ,cond.P/5)
':::,/

,q,--
tt,!Ect tl
(b) 'Perfonnance €pon i', theco exlola rcFponsibilhy.c.otrlringsyrcm shorld focusmrinlyon
contmll.blc cos$. Howder,oorsid. blc c$[iotr shotrld bcdcrc scd in lhis rcg.rd, sinc. sh.!
@nnul. ! @lbll.bL d m.y d.p€nd v.ry nuch oi &biled ciaunsbne3.' vhrt e th.
(i) PE .Fs.niml.6fosh posnid itrd
(ii) hndprer lne rcnrlr during thc lhEe moft,! from AprilroJun.,2007
th' l).){! think.6h budsddiut6 rtun aq* now$Emtnr? €tpllin in bri.t l(9{)+rl-16
{. (rl A conp.ny h exp.crin! 1o htrvc fI 21,000 c6h I hand on l$ Apfll. ?007. Thc folloi'rt
infod ionGsuppli.dbyou:
pokditl d,na.6 oai'ElDdinBtrrcontallnhlc sB in ! r.rfomrie Epon?
J Period ofcEdil lllow.d by supolicF two dotrrhs (b) 25%
cEdit (llorEd to crsoheh lor credn $bs orc monthi
.xp.ns orc mon$ (d) ir@nc t'x Tk 2t,000 is to b. pdd
olei.s G for €sh lid the p.iod ol
(o) dcliy in paln. or wase, and
IHE END

g
/,
' I'ART A
rrurrcrAl ,rccouNiruc
MARXS t0
((]t!:lnn Na ! it corwttot!. thlru m! tto hton the 4,t o[ the qrcsl ion. o.f th 2a )
r F6r' rrE rvito$i"s li[t BdtJncc vt M$t,ri Lrd r'td ri. ddir,on,t i,rfomirion {ve1 bcto}.
., pE|.rcnnInco c Shr.'ndr ro'
' r)c,trrMcdo,jJ t2200TdndaBatJacSoecrariir,,,rdare
'd
ShrN CrllA/c(200 jufrr)
Ofice Exp€mes
71,200
29t,200
7,240
?00,000
4,000 thoEs of Tk. l0O aclr
D'vnbrd Eqqariirtlion Ra.e
300,000
163,t00
20,300
6,100
61.i00
tt!.nq
L Cloli',s i"vLrdry lr, 150.000
? lrven'nenr ico[d rcntrcd Tl 2,000.
L Wr8esunpridTk. 1.000.
r h n rhe prli(r or'h. cor'p,r''an'oqdr dcp'e'rr or g ud I r
r Thc Aoarn tusohcd io-
!. lr(crscrar ion prov sioD roTt,110,000.
b. TFNlcr Tk. 10.000 to Cocml Rervc ail Tl. 15,000 ro Dividctrd Equalis.r
Rcscpc.
-. r o'tiir,!e Jmkr i', L -[.,I
d wrnc{lTl0%ol.lhc Prcl ni'r.ryl:xpcnscs.
$Y>q'
INSTITUTE Oi CIiARTERED SECRf,TARI [S AND MANACDRS OF BANCL{DESH
INTERMEDIATI] f,XAMTNATIO| - JANUA'IV - 2OO3
LEVE! - tl
2II3 FINANCIAT1 COSTAND MAN'{GDMENTACCOUNTINC (NDWSYLLABUS)
Tihclllo$rd:J I'oun Tor,tnNrL: tou
Nok. sdArrk,xrrrrber r/Z"/r' hc ncJ ti t^rtut o.!u)i pa, ot aL ,.,.t,v*t-,.t,. t..
mrod n dE pttt rt otdt oJ :ee@.c
@

,*pt9
lt.,!c.21
Th. Bahh@ ShetolX Lrd. isgiver belowl
IJ r-r
'c
putsc orvohirysnrNc lnc
Good$ill
OIh.rr*eG rnd liahililics iroii 1'.r boolt vrh'..
LqunPd: vals of dc 3h.Es.
rs6 ind rixbirilis*Eiuarlcd a to[6s:
, Tk. 300.000
6,000.000
tm,00o
11000.{00 ,1
j-.sd & Buildi',A
I'N€( eft
Account R.ceivabl.,
Ous.ndilg ENp.tres
Torsl A$.c l.$ Cuftnt Li.l'ihi€s
r2!,0!!
t50.000
625,000
lltpa!
350.000
65!.q!9
7
350.000
t,250.000
IZ]!J!!
9Jr0.ao0
10.000 shlEe oiTk. l()0 aI fully paid
10.000 shiresolTh. 100 sehTt.75 p(r
sh.E crllcd{p & trlly paid !p
CocnlRefr.
Tohl C.nihl & Li.bilhisJ
l-t00.000
t.500.000
t50.000
9JO.q00

gi'o'Lr;,
292ZAg
[Pasc ]l
Tne 8ahrce Shee$ ofH Ltd: aM its subsidi.ry S Ltd ffeL
- Inwnort
- A{eunr R.*ivrbl.
. cMrcnl A/c: H Ltd
'lorol
h$r a. C(n! l,iabilnic$l
- Curretrl A/C: S Lld
. Notes Payrblc
To|!l Arqs ldCumnl Lit
CrD'ul & Li.biliri6 '
Equity shac ofTk. 100 @h
c.mdlReR.(01.01 07)
Tdil Catitil & l,iibilirics
t6,000
!!,!!0
32,q00
20,a!0
600
g,o0 44s
qp0
{00.000
IUio.
3!,0i! l2J!! !0.0!!
:!!@
4.49S
Additi$!l inlmotid:'"1
o" oi.o'.0t. u"
" '0"",u.* Do ir ors Lrd - l*40000
;i ;;,ms odobd / 06. rs'l. dividcnd *J' dchrcd ro' lo05 r' b $ J5 c''dikd h rh' rr'omc
sLt morolH fd
:i l,ili.'i:ilf,'J5i:"Iflllill"oi*'" '.
*** *" oi@un'|'d bv H Ld
B Pi*:]trj""rj':l{tL':'-li:jff;r;';u;ru:,''lttP,l',Yj *"'*' *"" "
"'
lliill'::l','.H:i;::l''",c"o,516M{r'inq}*scs*d'rrr'r200oo(b@^var''
$sTr'30,OO0rtrh'.hi>norbflngd'd$'th'ber!
h) ll Ld icqtrircd ?J%3hsFs ofs Ld
jl filfilxlill'ff"::x-';iJi,l,l"1,!;li" '
*" *.*.
" "*
*" **^""' ,6
llcquiFd: Cotr$lidtud Blhdcd Sheer
4. shon noas (.1,]/o!r:
o) Evcft trnq Bslancc Shal d'rei
bl M.rerinlS lnd Ag$r.glloni
c) ClDira liscd vahrc ol Bus ilE$:
d) lnsuiblchreE$:
d RiShrl>ru.:
D R cdn
'
qftl.LCrccirr

"')7v
[t,,r!!-al
PART A .
COSI'AIID MANACEMENT ACCOUMTIIC
M^R|G .50
(Qket@ No,I k ehlrho.r. Ansvo dt t@ tan the rcynfhe quelians oJthispa4t
(i) Dirccrol ol a publ,( y.trrcd compd'J
'n
i ooa'o
'nee
i',! jareo. h h.r,porn ro d6nntu,J,
b.rtr*r rhe p€rronn.nc.ofr rundJerind rhc pcrfomrm.rfrh. oBd,ialor" A.iCo,nprrJ
SccEt.ry oa$e Comp.ny, do you iho rhi'rk $? J ustit yor rnlsr.
Thc qrrcN sc lir! pr cc s Tk.100 pc' nrir ,^L60% wo+i',!. A$loriuls con per u ti,rrc^crbt
l7o rtrd *llirr pricos |Er trm Inlls hy 2%. Ar 80% wdrkins. .rcr!k cos Oer 0riri'rcrcn$r
h) 5oo i J cll. r'r,iLr,,r trrr r,.ll.l) 5 , 1.r," p&fir.'rrl'c ft.o^ d a0, rJ 3' -
no inso.'loll.' )o.'.o'mre .. I1 r: '1,-:.01-13
l. (.) lr'3 6y to d.r.mi". a@lEre cosr5 or I,@d ucc (oieoic.t whcn ! comp.ny has on ry . rcw
pbdmrs Whetr co$p.nies epand fien todud pferingi and ih.* pdducrs !$ difrcr.'r
.mount olEsouss.lr i5 more diffidlr ro d.rcmine accumE cots ofpsducc.ln thi! rirulrioi
howsillyotrdiffcrcNhGb.rwcc'rrhcrrdniotrrlalp'mchaMrhcrclivirybasedco$ ig(ABC)
dpprodch ro desisrl'rg cosri 19 sysreD?
(b) lh. L,cono'n( Odq quoiuD rEOQ) R i o(b'on modelLh,r slo'hrcs rh. oprim.lq-anr r) of
i',v.nrory ro nrdcr utrdcr a d of ?. {rDr
'oD
Ho{ do mdurE u* rhc EOO mod.l'
(.) eBtr,ic poduct mlNfrcturcr ho dcwlop({ r riev c.Bn,ic bovl w uniq* rcduru. llis
dcsi$ d.velop cnr cieNive hls sule6rcd thec pcsibh dril p.i4s lia Tk. 15 ro. Strpcr
Sh( ll. l0 lor Dcluru lrd-Ik.7.50lb' EN$ iry iDd.i.lHir nlrkcri"8 ninaFas ot,r or r
rh[ rh. sholcsrlera,d rhc'rch]lcrhavc ro b0 givd 4 l€n 307odisounr. Tl,c e{indcd fircd
coi votrld bc tro$rd T[.t0.000 rnd vsirblcco$ $r s,it woqld bcT(.3 50.
(CvP) analysis sisb i" unde6bd s ih. bcl8vior ofa pmdrcrs Dhr
!r in E(f6ducfsourpur lcvct, sctting
belpplicdrdaco ptrDyproduci gmllrlplcproducr?Expldn.
b..ppLied ro poduq iral h$nuhipl. c6r driv.u? Exptlii.
(c) coi$rny lus rcv!tucd irs
'roHin $*rs dui'rBihe mos |grt .@oundns ,€riod. ft,w
will rhis.rlcr rlEsl.uldior ofRdnm o' C.Dirol Emptotid (RqCE)?
(d) A r.crory is wrhiu rt 5oi epacny;M prcdrccs lo,0b0unirl .conorTk. tso|,.runiras
-I
k,
?!(Tk.l0fix'idl
(i) C.kular. Brc.l EYcr
(ii) Ho itr'chsho(ld rhc
PoiN(aED ror..ch nodeldfimric how
iniurachtor$ll ordcrIo Dilcr 06ft ofTk.21.000?
@

e9
lrrsq. I
l. (a) Rrtios aE oDc msN of lilyzing fiDancii| idcocns. ttrridt a* only as good as fic undcrlying
infomariotr dnd rhisnu$ rncrcfore b. conrideftd as ro irs rliabitnylrd rhe dlgR. ro Nhich it
may have beef maiipulddd. So you
'le"a
ro *,r*, orO" ri"rirarioN in de u!.nrtne$ ofrurio
&lrysis.l! rr'k co oxr, cNpldii five chictlimnarons olrhe ulei'jhc$ ofB'io aMLys s in brief
(b) Uid.r variablc conins (vC). fixed m.Nf&turi'rg c6c f. .rlud.d fom rhe @3r ol inredorics
.nd rhs ad lM con of, E poi.d in which rhay aE iNutr.d: whcEas fix.d nanufacruring
cosis arc inv.trrod le and bccome. pan olconoig@ds sold ii rh. ps od wh.n sat.s occm
uMcr $$pliotr coniu(Ac). or the b0ris orihiscotrc.p(;4 how do leveLorsales ard levclor
prcdction after opemring ir€nc u.der lrriable co{inA rnd abiorprior cc.ing?
{.) DivDid' z hir rhc rurlod! iinincidlpcrlbnun!e
would the divisjor *ish,to acccp! I trcv possibte iiixhcnr costing Tt. t0,ooo which woutd
.nn psllr olTr.2,000 pc.atrtr$m lrrrjcNr'ludjon *is on rhc b0sk of. (i) Retun or I've$nrcd
{Rol):md(ii}Rcsidurll'rcotrr(rtt)? : ,, l5+l+31=t6
1. (r)Wh!t!Erheprcli'ni'uriesfor E ldoplior of a synam of b'rdgcbr, conrot?
(b) nc.bcb..dgurFrdts{cd,rlrco'ruuLvLar.ad.ro-rpur.eetofr.coud;erpclod
Fl.rible budg.B help mnrs.'s Ea'n moR i'sirhr imo th. au$s olvJian(.s rh.tr i) avaitloR
rM n.ric bud8crs. To enjoy fi. n.rns ft naGd, hN c.n ioudewtop frexibl. buds.rz
t) sl01c rhc lrgur i'r i',ialli',! pBlir Driiii'rsindronrp ryrlm.
(d) t rls Ltd. trulbclures slcchlpueosd gduge! ld cuiomeG sp..ificdior. Th. hishly * ll{d
l.bour for. is .lwlrs wo*in8 ro futl clplciry mi, rhd budS€r for rh. n xl d shows:
Opsoli'rg proir Th. 40,000i
Op(mlirg r$cG Tl. | 50.000;
(i100 hou6 (r'r'r. 5 pcr hour)
Ia& &!4
4p,0p0
16.000 ,,.
!q.!!0 tq!!0
!!,!!!
w
A..nquiry is lwircd lm M.rw.llLd. for a saug.;hich would lsc Tr 60ofdi4crnarerial,
.nd a0 lab.ur houu. As ! comprn, Sadry hrvii& sed lndcEbndirs and $.^i"s
[nowledse oft]ie coNepls ard pmcriccs msociared wnh danag;Enr accouDriog i'r Le6 Lrd .
you tE rqun d ro pmposc b€io4 IrE prh. fixqriolr cdMrnie:
(i) |hcn {i n[D.iccNqu.rch Mayclll-d.
(ii) Would rhe minimrm price bc dittcrc if.parc c.paa4 *aavdlable bur mdrials *.rc
i$ilcr o x qf ok ol lk.,l.0o0 Dq ycnr'l
I1+3+4+13+1n'ti

6!
INSTTTUTE OF CHARTERED Sf,CRETARIES AND M^NACEITS OF BANCTADf,SH
INTEIIMEDIATE E)iAMINATIO: JULY-2007
t,Evct-. rl
20.! alNANCtAl- COST AND lyAi-ACEMt:NT
^CCOTJNTt
NC (NEWSyLLBUS)
Noc:QrArldh ,mr tu drrokl llt t,!lkh. Sltrnr! tt:nu t)ook tthul.t ht rvrl ltt luch t(iDrL'f nt tn^ oJ t t'c sanr.t rct iu' n ! he u6 (kt i1' o"! t t,k i' ohtur o! kq t.h!!
r' Rf_
TINANCIALACCOUNTING
MARKS 50
( r$8r,,{ /rze ilch ilu qucrior N( .,
$hd do Iotr meatr b, A.coutrilra Stardads? V[y iie rhe* Sraid0ds rcce$ary? wh.r ii. ric
r $rrs6 ind d;rdvrtrbacs of Adsu i'ra Sl!trdftls? l8
Th.lollo$rs kthe Brhncc Shccr ufDCo. Lrd
i,
L,______4i!!S_ ___
Fiqitiols AsG: C6r of D.b.trrtrc
1l,0003ltrcsofTk. 100...h
Accutruldtd poft upto ltr$ ydr
Tdrl Asets
l!!,!!!
Iti,!!!
380,000
t00.000
4!q.a@
t,230,000
1180.000)
!!!.0@
Eililt
i20.00
r,i00,000
?:0.000
(.) Profir ofr[i3]qr i'rchdus l'1.20.000 i'rcon. fionr rvcn'ncds
(bl Mi*.rulGof.$cc:
- knd & Blildirg Tl. 450-000:
- Phl{ & Mi.hinery Tl. 400,000:
. I'nrr'n ds Tl,.500.00oi and
- th.cuftnr r$.c aE sonh b@k !ih'c.
R.qdrdl, Crlcnlare tlE vrlu. olcoodivill or rhc Ursis !f 3 )ca^ purch.sc or nLp9 prlllr. Nonna
rctum ol.lpilll enploldd i', rhk irx of bnrirrc* i1 l0%

tt?
fh.(nNr scDr i'ro liquiddnr Mn
r)r)lr i'r ci5h ntrtl ( 000 slDru! of ll
Itrluid iotrimrtrrrdro ll i0. 0,U0
llquircd: alo. rh. hq,l {l A C.
l(lNi!.{ C{pihl, 10,000 rlrn.5 ir r 00 (!|n lNh
liNJ ( t.iJ{pCrltihl 11.000l'i(.', f11 100!iJ)
]k rolbrii! i5 tt.lrJ ccshdDr Co.l,rd irorjl rl 1006
- .cdu Rccnihb
I rsr ll.Cd rdr ll,,N llri$
-t
!!,1I4
(|60.000r
L:-l;;-r
li$n rhc follo'!i'r! Ftrricultr'r
r.ir eMcd .i :r I l: 1006rnl
CiJ, it| BrnshJc{r lirl,
, ciNrtrl.!
I'Nridenr Fund cotrtiburnnr
rkiJctrr limd l d{tr'ctr{
o r, r,jt[._
?,00.!.00!)
__ _-{q!qL,
rlt hui',cs Nh vnd b llc. l.rd o0 . {rbidddid' .r n 600
100 dc[ rr i Mrlcr piice .f lk l]t nq sh.c. Thc c6r or
l-rd.
oln rc$ly cjnblisrd bxrr. pNp c lr.oilc Srdu c lor ic
ll:.000 r'ftn'c liu i'Nu{ircrB
1.500
,^
12.500
i_I,li!!!!.!!r!!1419!!
(r) R.b.r.oi Billsdi$oi .d tror cpiEd ll- 11.500:
(b) nl.nlgcm$r€rtrtr$)dur{rndi',s 1t 9.600i
(.) I'rc6t rccn'cd btrt Nr n.cired'fl l't.r00:
(d) D.pKirrioi on PEni*s 1-1 2500o!trdfnrir'tu lr 6.n0r):
(c) Ac'lphiccs.ctrJo's. cNxnJothcrobli$rions rl ll0.01r0i
1r) llill!dicJ tu' olllt rlr l:n0ol)
1,t,r0,000

,/' lt
d
/o
cosl ,li Nl,rcuNlt,.Nr r( (1)( tl tt(;
M R(S,50
(,n$rrra.r/,r1.{u.ni(rrnch"ln'!qrc{i,rno IJ
(r) Lplxi', rlc rii'r riic+tr,ili5irli srlg' trrblc coii'r-rrtrd l|lynflior roji"!,!_!t r-1
rricn!N l rr
's
rad rc dchu of nr nrrrri'dtr i'r!dlshudt6urDcu!!.
(lt _otrdlctr rtrq rlN q1.[rrcrn5 r{. r'r'.! (r.r d ur r ro rlr Ji r'gr.d !
_
uo ) otr r!' r!]
(rl Nhd hcb6 conriblrq urrrdr rhc larianc i'rv.nlgrior dcchion? cne d ba{ fiirr
rl) rli! rNdirg ndci'L I ol NriscLr L(1 .n'ihirJ L ic ht owir
.' !!2U!r!
t0,00!
!!,!r"u!t!l
The br€rldo I ofthc coys ido tscd and
tl,) lhrriDfu n s(. Lk .r b(!l( tr,)
cchrnlci, isrs ntbNs:
loY! lt(LreNc sh.rcr ll l0c.ch
r.ttrir 3hiN.fTr r0cr.r,
a
li$ rh. aborc I',hnnfln i$rnri'r:
i) 'h.r rhc Bul ly l,nr ir rrtruli)rJtrtrc_10{)6Mr)
ii) h0rollccronpaln$oLLLlbci !rilt!.ncrs$doD,ebbc50%otrlrc$l!r?
iii) !rhd!rMcfccrdnr|t.firotrkttF.ilaLcs rsr$cdhy 0!Z)
ll+:+2r1lnr+!)l- r3
(r) The .ct irrom. lor Coldcn Ind conrp
'
for 1006 s$ Tk. 110.000. Duatrg :0rJ6.
dupccilriotr otr pla t*qs s{t fk. 114,000 ononiirion ofpare0r wis Tk.40.000 ard 1r.
co pi,rt ifarrcd r lo$ r i $t of rss6 .f l l. I.000. Co'nDrlc M canr now rrorn
oNhri',S dndci iD co',pliDrc $irlr rtui(oun! b ll's Cish l;lo SralcDrcir s |.r
s{u.iri8 iM fcMtrgc lturN rq37 J l]nn-qlrdesir Accotrniin! shtrdiid 7
!Jl!t!!!
Nlrrrcr !, icc or'clNn) .rrr!'
rl'c NnpI'J,lu r c
'(rLi(rn, ri rc |,!

,7
t:
i{l which (o$ lrc irririallt rrcarcd
(d) Nhrlrtnr le rcsoico$rrr( irg
D'trn4c{r.nl.ccounhtrrr l{dorn'
Ih?phtrtoded or ll :8Oi{ rllmtr1{'1,'or ""h Ia00hn '1
facror! o!dlrein e.Pei*s r rotrdrcd ro Lr :r'r /'
Inir'rl'Ldrri"lifl n ( Ptrtr-
l')sNtuli"!trnrnlLriillLllt(:'frsrvvrir' c:
Tk 14.000 (or mnnlr caP.crY,
( iii) llllicicey v,riars ll-5!3i _i')
, fr.!, cfl !) 11'u01fr$u!s thc liriow rsirlbnnrli'n lor $e vcd 2006:
f4:'ktcor'i I illfi3
ii$i,:'ii*, lf :3333
Variabl.OvcAcad '* ,r,uuu
LrtrihP.od,rcd
s.llinspfl.csp(runn . -,. "L: "", m oiT.i ror lhe pudh,* o'
i;ri:il*li :il"iii;l:;l;y.,ilils{* [: :#;*tmil';'.',i'Jf H rl"x
:','.l,:li:'":j.:l'l:::.') ,,',5000 r'1']
''c '('8r'' c!tr $
rk
('t Dn,dfli yicld rl'c(qLtrr) ilrc
ri I C.'cf l-,n rL,cPturlttt
(iii)Ertri'Ur lorcqtrn! ir .
.s a$eb for crrcnal rNni'r-q" aM whrcl' cois are
'tcn56
dtrd o1Nrmsono n sv{cor' whr,'
i]"_r,-!.,," ,
o, r,,.ddi,iotr,or,r..oi'c*n-*r*d.,r:--"1:],11'::.:::lril:;i'l'l."li'JiIIi;:::"i,,...
i'lonrii isnscd i'r rhcrrirrJin
iL,loanrliQ i cilodl Ho$ ir irtrtliLLlo Nr irgofrcrrr
.h, il;;:;.';' ',',,',,,r,j,'.
d
'1;00a"
*"*Lrm(br'"h trr'o''
'' rr r.,"i,i,.";,'"..-, "'I rt IL( truic^ -rD"!!n r aNrtr'rcd ir 20"""f I
Fro E trbovc i|roirn.rio r$en
r) Th( rohlItrn'Jl'o{ o rlr'e'6 irg Lroio') porc)^
,',, ii:" "*i''-"'."r- -', ro! rlr{r"or'tr o{riir-
'r)
lli( ilrrur':cntrr: Id qr' m- r h'JF!r'r) rud'ol IJ tLnd J Loii'u v r'm ln
'"...ii,..i,,",.,,,,,,..,,.,,,:. h.n(rlr'ronnd
R n i$nN sivi'retoui rc!o'n$ snl! ions ?s 10 vhdher rhi
'ffcr
c'n
rNxirr r.rsdor sher nocdirB $hdlrer b
$cisr$ do co'Fnics u* tor pcrr".-*'
ft":i:f:i'.(c) vhar fitrancial .nd troi-fttncEl

INSTIT!'TE OF CHAIITERED SOCRETARI'S AND MANACf,RS OI'BANCIAT''SH
IMERMEDIAT€ EXNMINA'ITON. JANIIARY. 2OO?
Lltvct,rl
t03 FINANC|AL, COST AND M1N^CnM rtNT AC(:Ot iNTtfic (] f$ SyLr,ABr;S)
Tinronllo*d: J hour
Note: QAtio^ h,^t hr u,lwril u1 tttrlilt :ilNak ah:r,(' hr.I hrul.t hc u!.t tt
each p Dillcrcht N4s oJ !h. wt qulitnu nkt b( a"seu tlt n nc dk( h d1b ol
l'ARl A
FINANCIAI, CCOUNTINC'
MAIaKS-50
l,48ett Qrestion No. I |hith A .onu'uhrry mt tN' o! nrt rc! ,u1 th Nn )
l. (.) rvhar ar dreonnno( ot ltmNiat i'rtoftarior?
rb) Dis srh. A(otrtrrnF rnN'nlL,
2. A Ltd. ond B Lrd. agrrd ro lmalga'nric b, ransf.ri^s rh. tr enaki'rg ro I nc
6mpdy. AA Ld. fom.d iorrhat plrpo$ Onri(dat.ol Eransllr.BrianceSLeeNol
rhe rwo companies wcrc a3 unde.
Tor.lCDm{rsseb
r30,000
|]0.000
.D0-!!! ?!-.4!!l
'70,000I
l!)!,!!t! _ -
---
r-luiI
Mons((s(urd on FRhold
'Ihe purchas. NNidcDriotrursi5rslor:
(r) dr rsu'nprid .t ft. li$ilir.cs of borh cofrpaiics
(b) rh. dhdr4c olrhe Dch. (rc ii B r.rd, b] rhe knB or4% Tt. i.500 dsbedure)
(c) isur ofo'riin!'r rnrEs.I I rt l0ocachi',AIlLrd

#
3
lP.s.2l
For ln. plrpN oflmnslcr. tho trss
B Lrd f
L
Rcqun d:TlE BlltNc SlEr or rlrc ncw co paDv is on rhar datc
'l h. follouirg i',fonnarion arc obrrind |o'n rhe bdks or
'
conFnv
- l().oO(}Equ|l}shrEsofTl !0c.ch fullv ptid up
.TO,OOOEqui'3h.Eol Il r0.dch ll 7<0p'rshrk
- I O. OOO Equitv 3h.rcs ofTlc l0 ctch, Tk 5 pcr shlE
paid-up
Fircd Ass le$ d.DEciinotr
rsli$iMry EPcn$s
R.quicd: Valuc ofcach tnc ofsntres
4, Fom nr. followin3 led8s btlances of x
b6nk.s d II 12.2006
Ban[ Ld, prcp.E th? Balam. Sh.ct ofr
li
Casr N Hrndi' 'irh
B,'l
Bollwins Ircm orh.r B'nk
t*_--url,s'u*'it.ac'ttco"'p.'.rp'io-r'cqr"t
10.000 sl.cs ofTl l00 cich
---Ll!ll'!!! -
M(N ar Call rnd shon Nnricc
R.s;^a Fund .nd o'h.r R.*d.,
e;i;iiiAh., B.trk in Blishd.rh
c-.lrcftrr'a.sonpE!4Betl
a;;; ccth cr.dtr, sud ou"'Ji,nr
6iiii-'*ontcda..leua!5!4

fr'F?
It
lpase,rl
PART A
COST AND MANAGEM'NT ACCOUNTING
MARKS-s0
(,4BNte Qu.it, No, t ||hit tt 6 .onu^.t! rhtt tN t th! tua lr.h th^ pua )
l. (r)'rn.Mamdancnr objerr.sorcojAccotrnntr!rEIDcon
d.ien'ii0rion, and (ii) con eotrkot.: di!cL $
(b) fal crn b. ch$ifi.d on tu basis ot dcn nlrur and orhn tsrurci - ,i ncu>
|,') lndo trlnr !'rrtrru...,ts h,t!n atrs nt:rj r,r{,tiuu ,.
rppn4DE
'n
rhe tona0n?
(b) Tl,.c6r ofninufiqu'nd. ccno'n produd d BO9! aprir) E.
M .riis -t1.
t0.00 p..nrir
||00N, n
vnirhrc cpctres 6 00;crtrDir
Fied crpcnses l3l:l! ps trrir
To1!l 4j.q0 plr unn
fi.trcducr is old lo.Tk.5LOO o.r0nir.
Thc,conDsnrjf
'r!.,v.d
r, nfcr @ Tr lj.Oo pd uitr f!, a ro(,sn hu)s. d,o
.n(rl's oftr @ Tl. 40 Fr u.ir tmn n ltst bqrr tjch or rhe or(a *,rt rcquiR futl
(r0rl)-?0
;rt
J.
Advise thc narog.'n.^r sbod b.rh dr ott ts
(a) Pbfir $os in C6r AeounB 0nd Fj.lncirt Aeouns aE g.n.nlty nor rhe
sam..doyor.8rcc? wh)?
Tl. r72.400
Worll overl'ad underE.o!ered t.t20
gJlie oErh{d RowEd i; aics
I,n,v;nl roL L,r'J,r'J D.trl'riut dul'tr
Itcqu'N{: Profir rs p( Fitutrcirt A/c.
_.ll!!_
tr.5!!
Rc .rrhc rrc,o^ prcniscs osns,r by,hrt;t;{ur i
(b) A mp3iy giB tu th. follouirs infomrion fo.2006.
PFliniNry cr*r*s *.iu.n afr

({
ll'Jrc-{l
Th.icrlalco$ dib flrd lotorris ol MA X ( o.
Mr(h,07 16
tl
l2 ?0
17. June,o? 6
I6 l4
ro be re..!.d ar rhc rtnc.l rlr.Sal6 poLicyolrh. comp!try is- 25% olrlE salcs
50%,is t|r monrh ofs,l.sand rhc remainiig in
tl
E!ll!+-qL u
-
ri
'1r
(h) CrpnalcrDsidnno pLrtr'!{r 11.4110.000 ti bc PnkrqLLirlt iApri :007i ir
Reqrircd: C.$ Bd!.r lirrhc fi6thdloa2007
(d) Rot hTk. 10.000 pc.Notrrl'.
(.) Y.arly inLrett on D.bcnrrE is Tk,140.000. *hich is paid rfi6.ach qRner'
(0 C.pnil olrnc@mp!try is ll J0.000.000qhcrcts lopz Oebctrh're is'r1r.000.000
(g) MiDin,m c.sh ro b€ moiDhinci by fic ronplny isTk 300.000 Rcquircd motrc)
tu h. tofted lom botr[

-.'
f_l
IIlSTITUTf, OFCTIARTDRf,D Sf,CRI]TARI'S AND MANA(;I:RS OF IIANGLAD'SII
INTERM'DIATE f,XAMINATION-.IULY-2UI6
LevE!,- tl
t0! tlN^Nclat co.sT aND MANAG t:M lNl Ac('ouN l lN(; {Ntw sYLt-ABUs)
Tinclll trl: J h.ur ft&lmrrks lrrr,
nru Onfrr,,'A1 l' c,rr!tu t n' balkh ti!ttd. orwr hu* r"'thl h( r!r rn lr h t dn
DtlkNnt t"ti.lttp |nk.tltei'D'N! tu un:w(tu|nt an t.. itt.nto tn:t'tMtr
PA&l -
FINANCIALACCOUNTINC
MAR(S- 50
t^ns.r drj rr@ qu.stiotrr, Aii qKrions c'dy.qual n!*s 2 na sarerc*tu{ n'neat'c*)
llNfolldrin!is B Blliicd Shd olX C..l,td., as on lli Dcu.mbor.300t
1|tu
cddNill 55or)oo
SurdryAse6 1,645.000
c'sn 5 ooo
AccumulaGd lo$ -!00,000roEt 1!Q0,OO0
(iatul Lnkilni$:
AdlMiTed.nd l*rud C.Pikl:
5.000 l0o/oCutr l$ivc l'tr'crun.c shrA ol Ir' 100€uh
ri'llrN $0,1)00
l5o.oooEquiltshtrrlsollk.lo$ch 1,5{10.000
ll%Deb€nruE ?oo |)oo
aRoits P.y!hl. -l@,!{!Toral 2lll0 0{&
PEfeEnc dividdds h.w b.q actrmulatd fo. tlE ld lou vdE A $heme oadoiqntri''r
ss .riE d upon, *hicn wls as folli)*:
(i) Y Lrd.. *ill b. fom.d wnh rn autho z.d epiralofTk l250.000divided inbequiJ nDrc'
(lll li,tuit' Jtir.hold.rr ofrhc old oo0rl0try wilLgd otrc cquirv Jraro lor cach nu( l)!l'r
'
i
Fid.uD vdu.ol Tl.5 persha(.
r{r PEle(N. ehtEhold.G *'llrrl,:0cquirt $.rcs fo' ah ptfcrcEsha( hcld d a p''tl{'i
rrlrc ofTk. t t$ ihrE.
(dl D.bctrtuE hdds lill 3d ?0.000 cquirt sl$Ns d Inrrv nt'd'up-
ic) PEl.rNe *trhold.u of rhe old conn nt {
'll
mr d.tr. ru divid.nd1
(ll Rmah'ngunu:cd.qcr' sh6 F b. ur.n otd md p.'d lor in fullb tr rrnc''u''
(s) Y Ltd. Nill lak. ovar al! de isss and lisbiliries. PEvided rhit thc sundry !$e!e *ilr hr
valuedsrTk. 1,245.000.
R{oiEdi lodml cntri.s and ths Balmcc Shet or$e new ompatv.
Inm ft. folhsirr Trirl Ballna of x co Ltd rnd th. dditon.l lomJtion I'Kr tr'
pNp€E Incom Sd-m.nt tor rh.
'er
end.d on lli D'Embc' 2005
'nd
rh( lkl'nlr thcd
" {
1ntu
50.000 Rc6i"cd Ernrol!
la.tm Actflnts P,Yablc
15.000 Cen@lR.sd.
l?.000 capibl: 14.000$ ds of l r. l0 each

p'7. lhsc.l
l oudld lor rhe lbNl{ isis lolloss
Srl$vah'c rk :600 rk.2.300 Tk.
viri$le con l-k ?,!!Q 1 k.2,!N Tk.
Co iribur otr rlt 1.200 Tk. 300 Tk
.ldq!,r.,,s,4i C.lc!l!I. b@k even poinl ii t. lollowtr'g ctrcudslatss:
i) Prodrcu arc @Nid.Ed 6 scqu.ntitrl dii (in unils):
ii) l,n'dEs.GuoiideEdascotrirnrrir(2r2t:rz)(;n!la) (r'7Lr'r iN
r.) Wh.t.( h.Durp.$rof cslc"li 4plttriiigvinrn€rndnn'ardsvr''re'
rb)
^
c.riodiy hB rlncc P'udu
tr'c d.pidmcnild.n o, ro s nrn.rv hn tf. fo l's; A
1
lqq Tk.!6jq
Tk.2.!!!
2,000
?:.'
I
l'l 11.800:P? ll 700dtt|l 11.500
SlTl.2l4dnd52 ll l00
2.514
Tllc cpcn*s ofOc $^ icc dcparhcns is cn.rgcd our on I pcrcc r$ bosi's r'llie'
s2
Rqnit.l: Pfto.E i rhr.m.m sho*in! r[' lpponion'nc of tF sP'ct dcFnm$N
*Ji"o i"to i.a*,io" a.p"n'"tB bv;imulut@rs .qur ion mtthod (4+ I l)= l6
i.) Utrdr*harcircqBr.ncootnarEioninsisn@$rry?
ii; Thc rollo*ins dorrrly budud?d {dvllus hlvc b.cn b{el ''o n ra hud6d sna'nr naru '
olMZ L-m,f!d nr'Ll'c vcn cnd.d l0 Scfrc'rh€r 1005
46,000 t2.000 5r.000
15,000 r'r,000 19.000
18.000 ?8.000 ?8.000
D$i'reS.prc$be:005. trctrrlr.rivltv w{s 1.292 (tic (wh ch wiJeq!rlo 6ll pcrucrl
sclivitv) dicxtrrlconswere
DiErmdcial 11.500
Di€cl laboi 44.000
Pdduclioiowdrad 46.?50
Selling:owlhad 16- 150
Adsinishriv.o!$ltc :?.300
tu rh.
'no
h ol sctcfrbur 1005
mcdDd Vs CroLir ixerr'c{
(t Iv ln(iJ'ldrLrvi'( . N n L '' ll!!l Lirq'r" r'l Ii
39'Tltt

t
NSTIIUTf, OF CIIARTERED SECRXT^RIES OF BANGLADESH
INTf,RMEDIATf, f,XAMINATION - JIJLY ZOT3
LE!€L - N
2OI BUSINESS COMMUNTCATION AND Rf,PORT WRITING
Ntu:AM dn q6ti@ Dif.rent P@B ofth. setu qAt'on mst b. N6.d k oft Ptte in odq
olseqe e
I wnr.Mc$!) intbour250rordsoimvon.of rhe folloqing
i. G.j]MB apod od GSP faci&ics for Bdghdcsh
ii. Claificd le.rd Bsking l.dufty.
iii. Edu{ton - $€ risli of.v.., citian.
iv. D.Bndrtionofsai.lvolu6
2, !) Epl.in vith.mplcs d. conccpt otB$ine$ cmmunic.lion od disbnion th@ot
b) wny is it .sfti.l 10 dtm Bood Bot.nrn* in 3 busincs dsDiz.ion? (3 + 7) = | 5
3. .) PEp@ ! prs Ela$ fd tubli€.ion i0 The Finmci:lN.x ftgdding rhc jus mrclud.d
Ann!.l G.neral M..ling of you @np.ny.
b) D6t $ rdv.niem.rt for lh. positlon of a Compary S.creury for publishins in I1'. Dailv
c) A5 . Conpsy selgsy, wrilc r ldr.r b thc edibr of Th. N.e Ei .dplcinite abou rh.
16 of produclion i. you hdory duc b nlquon lod sh.ddins. (5 r l) = 15
4, 0) As Equered by rh. Mrnaging Direlor, prepm a b!i.f Fpon on comput.riuridn of rh.
A@ulin8 lunclion ofyou. oompany.
b) apbin rh. difredos b.Neen a "Fom.l R.Pon a.d .n 'lnfomal Rcpon" (3+7)=15
t. (!) Cotrd ln. following slds :
i. H. no h.rc no pr1idc..
ii H.lilc the c.n e ho buy il.
iii. Th. plr.nls be hlppy wilh rhe son cxan resut.
iv. lt nol b. nic ro hun olh€r p€oplc fcling.
!. I !m an.d b msh rie.
(b) Fill i. rh. bldks :
Tk. 50.000/. frcn th. vrult
ii. I
t. Th. om@ +.@.ror Had ofiic is
v ICSB c.l.lEid 3"
(c) Mrt. snenq using th. followin8 words,

lp.ce2l
Wnt . pdcis in sbolt l/3n ofdE logti of$' p@g' giv" b€low wnh ! slillbE nd':
Aadltins ro lh. Wdld trv€hqt R.pdt 2013 unEikd b)' Unikd Nlion! Csfffi on Tnd?
sd Dcst-oFd G,NCT D) Bo8l'd6t
'*ircd
ndb $ 3 bilhm in fcigD {tircl inshd
-'fiiilliiiinl'i r, -"- rv fu d3 itr dE licr orrh' rad dot FDr eMrrv rer bv 13
*-*ii" i iijilrri- iimrznin$ r'55Eillion in rPsio6nsc'l Indcd
'fwerootdrh'
irji.,i.."-, e-d.d."' r'* r!r.d wl! dri4 th' 8lobol dnsntud
'nd
hd surcd rMnd
Ddilion mong $. 56 6onmro.
Tn. Bd.d of lN.itn. Gon @k th. optotuitv lo 3t|l)*@ I'r'!i fmdinS! ot rh' Epo'l !o
*,ii"*,* "-ria-"i
i" o. @nmv rnd dompl'J lindns or thint bkt bdh lsl ud
t^E!o wifi tndiL rh. dom'ndr dono.v
'n
-' '*^' -s'on-rottma bv P'ks ud N'ptl
liiTiili"i iii"l-'ii,J ;;.;; r"c@.;t mr n sd8hde,h rseds !E er m(*os Eulr s
iiii'iii:ii;"-iiii" -"-y n" $i4 $. bissdr chur( of rh' inno| or invcsmr *dr to b'
ili.iiiiJ."i"* ""';o
*"' iraT Nrr'o wn'6
'l''
turv c.h s'p'{ powr' grr
Jiii";**,.q"fi"c t;ltionr
'f
&'lld or FDI iu'eld b drv in D di cd tl26
Bv ft. Govmmenr's oM ldmi$ion mcch Emd'nsb b' done in rcnc of
'doFins
polna thd
il"lri iiiriiiiJ r"'
",."a
p"nod obviobrv rh'G mbr h" rund'mcn,r Erh'nri
'rong
ii*l i#. nf t q"-,
"r'-* "r
Poricv b nd m rhd !rr'c inv'sbn ro crui in $' ros
lHil'6iiiili;r--.;.: * or'r'l r* a.*n" *-r* u, oou- soo' 15
TgE END

INTERMEDIATE EXAMINATION - JANUARY 2OI3
Lf,VEL.II
2OI BUSINFIS COMMUNICATION AflD REPORT WRITING
Tine .llowed : 3 houB Tobt i!rk3: I0O
Nd.: ,1"M rI qatri@s Diieqt 4tu olthe tM. qBtin 6ut b. wete.t i' @. pl@. in dder
ats.qurce.
INSTITME OF CI{ARTERID SDCIITARII'S OF BANCLADESH
iii) wtui e $. Rm.di6 !o do away with such 8rp?
publirl'cd in G.nNsFp€rkmiih'ng,h.'nrg.olrur@mpd).
(5 x r):15
!) Yor rrpplia in lh. uK ha infonn d you $!t d.n facro'y rt@ h6 b6 cloed sine dic
du.lo l.bou urcd. S.nd an cmail to the $pplid ftque ing rhen lo scnd your consigment
by AL'al deloM @st
b) wrn . k[.r of cmDLint lo dr. Ednd of lnc Fimncill Exp€s in respons b dE repon
t
5
WriL s sy ii rboul 250 wor& d iny one of rhc aollowing;
i. Inpon0o ofdniB h pof.sio.
ii. RoL of dE Regi3b& ofroirl Sloct ComD.nias !M Fims in Mnof,ic developEcnt of
iii. HutM Righb sd Bdnalrd€sh.
i) WIrt b @mnuic.rion grp?
a) Yolr e $e compdy s4retrry of a lisLd Co4pany, wite an oftee Fcmo ro rhe CEO
dpl.ining rh. dimouhics you e feing ro d6l wirh thc visitoB sd public iN.$o6 du. to
irud.qur. oF,e spqe ,nd Equ.ning l,in b Elec you' ofiie hlling sp6e ol d l6t
b) Isue a l.tLr ofapprccialion to your A$istdtrl company SecEory for his excellcnt draning
ofth. lasl y*rs DiEb6 RcPon.
on. oftour m.rlatirg tcMnncl h6 ibsndcd *ith n0MeDe amount of@lled.{i oah of
el$. Omn a coutionary letler lo your buy*s so lhar they refBln f6h dealinB with hin
QsAFt5
(r0^2)=20
'. Tho Comt.ny d6led
cdpirrl of thc Company i, Tl.
iv. One dcld.d, rh. _ nun b.
(b) Codt th. rollowine *nrenc.r :
i. Hrw h. do fi. wod(?
ii- n!. Cm ak nrc ro rcpd dr wrir..
iii. Iflou donordrcjob,I Nill pry yon lDr rirg.
iv. I lis happy ifh.sillbepunhh.
v. An.r )ou n.Fy, suE of ! mousc *h€B brry.

lP.sc2l
(5l)=15
6. wnt. ! F&ii in .bour lB" oflh. ldglh ofllle plgg! giren b.low wirh ! 3libble litlc:
BMglid6h S@uriti6 and Ex.hlngc Commissio! (SSEC) aoncd r pancl, which will suggcd wavs
lo i@t!e fNis! inv6h.nl h lll. siock ndt t. Th. mova coDes 6lhc 66ck makot hG be.n
su,Iains nm . fiquidily cri.ir for th. l8t @uplc of yd6 Tho BSEC fom.d lhc Parcl lo $Bgqr
w.F sd tM to !th&l focign inv.sb6 by supplying rh.n rhc El.vdl itfoB'iion !b.f lhr
c.titl mlct inv.stnent stuio in th. @unEy ad lko al.d $. emnilrce to subnit t r.pon
shonly. The fociln intqloB 6ne hoF enher on ihet oM or influcnce! by $me leal
srdtbidcF. Fcigl iN4ondi .@unll fq l* thd I Fstr or lhc totll Ddt€t opitilizrio
ofrtE DSE. Th. |||e ol th. Eslldd it in line with rh. eat m.r*cl dinulus paclcgp dno!;ccd
l.rt y.s folloqiE 0 p.iF d.6acle. Ar ! frerjtg, the BSEC llso decid.d to givt i fulln.dg.d
Nrcha baniiing lien& ro a :rbsididry ol a p.nicllr blik A lullncdsed merctunr bdk
poidcs x dNt r ot fiMtrcirl svis, nrs ilcludc undcturirin& issuo mmlccn.nq ponfolio
letrdi'u ro ick nrvBroE. Th. ruurhror,l$ shlcd fincs to thc emnt
compui6 wlD f!l.d ro submit t'.lfyqrly finehl sremeDrt to rlrem.
TEE ENI)
t

INTERMEDIATE f, XAMINAT|oN - JULY 2012
LEVEL' II
2OT AUSINESS COMMUNIC TION AND REPORT WRITING
Tii..ttm.d:f, booE Tobl mrrls: 100
Not4 Awer aI q@tifu. Dwpnt potlt oJ the sana qt*tion n6t be ansvetad ih ohe plM it order
oJt'q@rce
Wito !tr 6ey in rbour 250 words on iny one olthe lollowingtopics:
i. P&notina tourism ir "adufitul BmAl.deh '
ii. ErDon Opponlnni.s of Bogl.dcah.
iii. Unsl in lh! Sm.nh induilri.s.
iv. Privat stor l.d 4onoFic Srorlh oi BanSladesh.
25
.r Whardorc!urden'tndbJ
_Burn.aCommun@uon:Lrtl.inlirh.&rPki
bi whddo}!u undeaGnd br -Dilbn'on orcommun'6tion"? D'*" "'tn
*o,l!0,
_,,
Dnc b drnDi.n.f |n' n r.r' &r rr' I r'.1 )otrr P 4dL r'c' h. r',t Fd *vsc )
*rd r FAX ro ou burer m sled(n $pld'n'ns lhc iruron dd .l$ '6Lrin8
hin rhd
you uiu trtcr rh. {r?livcry d.tdljnc b} eding rhicoNisnn. bt An fEight d vout ou
.xD.nss, so rhai ih. buyer lill not lo.. tJE mdta
Wiir. a lenq |o dl. .ditor of "rhe hd.p.ndenf' n.sDopd qpEssins vour vi'rs on fie
INSTITUTE OF CHARTERED SECRI'I {RIES OF B IGI.ADfSg
dilDidaGd @ndirids of the 6.de in .nd |mnd ohi*a
5
!r Your.omDtny hG inened Tk l0.rcrc il rhe (otrtru.rion ola re nodem oill'e bL ldine
whft dl;.'der.ffi.nb olth..orpoEt. ome *ill b. lhried
'n
phlg *iftin ner' sir
molh' PrcD@ ;n oflice ciEllt lr lll d. dploltc or tn. olgoiadon itloming rh'm or
rh. Dlsofshiningto thc net pcmis
br An-.6DloE. in rw A@ntt D.Dm. ra htbituaGd l.t. @mfi to hF sdl pldc' As
th. P.M;ncl VMS.i ol dE qstniarior. isu.!smina ld" b hin *irh rf*nLe to rh'
vorious vclbll wtrni',gs givcn to hiD drlic.
.) Mr,S. ah'n.d h6joincdyouruompsvrslhc ncw Conpaiy Secrctiry. Dnlt a prc$ rcr.ssc
(5xr)= r5for publishing in Th. D.ily Ste n.wsF.F
coner lhc lollowirg &nrenc.sl
i. He no lik6 lo ro hardi
ii. Sd'M b. th..lda bbrhs of Amtul
it. Me rot inr.r6r to lisle.lo ro! .r3un.nri
v. h no* t mb lncr ain Y6le.&Y
Moke senremcs usi',grhe irllowine wods:

Fill
i.
iv,
'n
ft . blMks ro complek tn. lallowinS
TIE sh.ca of ABC Limi!.d 8ot
l
F
I
The of $. inveB outstd.
wc ih--oulo
-
ou etde;
Dhok Sdk Frchrng!
'stddr,
Yd un.rpd&d
Oi]] =15
viE a pdcis in tbour l/l oarhc Lneth ofthe p.gsc giv.n b€low qnh
'
suihbh lnl' :
Ih. mod.m mrld k 5 hishly mehdnid rh,De! bv tehni''l prcs'e'" lh'
'lpd
nrogrFs of
modcn dmmic *idG ha baom. po$iblc du' ro chinBe' a3 retu'or pDg|B nnudcs
ii. ..nosrio or rcamrion, u* or Esaur..3. t d. .nd $ o( I E
'hc
dury or th' Bov'nndr b
.-' 'a.
i*'""itr. 'ii'r' ".0r. "*onun(k>
ro pl.v rheir ole
'n
sn
'r*rve
m'nner h mrn
'ndu*
i"i"i" i"[rnl, . o.
"Lr."
ih. p.opk riuihr $irh pikidilm sou d r'ad the narion rc thc
i*i ii.'-"*" .i
' "*"'
*D;d!;" th. mjd* rid n"ti"dion or thos *l.o rE drucd
"i'i ,i" il*i,'uiri" "r
r*i"r ;. cnrisl d.ci'ids r rh' rire or fte n'tion A: th' k" pla)'r'
,h.;;;d.".i nat'c c"_rcrut *p'n El'nc d"trio'" pan'ra'lr in derl: s "'|n
d
imN;ld rc. oa Fblic policv. namclv mtdd surit.la* ?nd od
.oir,ti'.a <.as m a.it ti."trd.oulv wrh lh' s'n (h'll'nscs or dcvclopmflr rnd *cuaq
.'riii.,i* ii...i.r.t" a..*,nic por,q -..neo ro
'"pe'r '
r rJ d'mcnbr hrm'n r?'dom
trtrdtrt d$ $orcfinc hnnhnd s.f('cn'lcofliw
Thc ch.ll.nc6 feinE this counay lrie pdlv bdsut ot E uncv'nn< of rhe so{h p'*s
'i.
i".",'i'!' i' *""'"r intitd;ns mi lho
'h@ominrs
ot Pol'ridl riitotons otun rh'*
ahd;; !|9 tn* be$e $u i!.n opd sieiv
-
m. dallo* re eipE$ion Io d $nr
A d.deEiic rommenl hs ro tuk. t dinincrion b.Ncn gouin"od h8nimtt'
'rpE$ton
of
i,*ii ai*ririo" -a rr'. .-'r.dcrions oranrinahoncl rnti_socil
'nd
anriPoPl' rhdts ro
d" l.i*i" *y .t rrr". n* e bdav mrnv cfiall'i86 ro int.soi saritv' dininal edlirv
.i-.lii.-, .*"!*r, ,*;-, cmmu;r vi;h@ md a'6i'6 aea'ni.*om'n rh' su'itv
lorce5.FdUty.boundiod.g|w'thcrimeandl'ua.dodelprcb
ddlv d.tin.i trtr Th. (hallen*. oftNiBm mui b. trc'd 'qrelv 3nd csolubrv bv di r4rGs
"i-iiti*r
.oi"i-. n*
-
* no polili€l @mpmise wirh rcronse to inch Fnccdei no
.-'iiliiii i'iJii. n'" **t" "f
B.nsradsh hl*;un Ed
' s'@t dar
'r
th' hdds or t*riib
Vh.n ..ndm dist bem6 d|jm. rhw dr be no sbivllcne lbort Lckli'A ir'
'vcn
if ir is
";i;;fi;;.ii; rh.;;;..'"*, m!, wn od .n.ctive pohc'B to idd^ rh'm In spit' or
i"i'i"i i.*" r*arr i'a I"".!uon'llt rh. sdvrrm'n' hb nor rilen int senificdr n'p! to
;i*i';ildlii;ii'rri"* I' E,ime; Eilirrs msne !iora'ion orpapr6 ridt rc rrlc.ro
;;;;#;;;; ;i. ,'- ! .s siar qisii n. soenh'nr mu( Dt'
'nm'dh. 'dion
h.il"',["-JiiO
"m."1t.
advr*d to idh€rirs ro ruk
"d
l'* proD'rl,
'h'l'
di! hirsins
rhetr Fsponsibilir'.s. Far B nor rh. na urlsEre oi(nilird p"plc r JuslTe h -or gFn i tat
oiiy. ir'. *" pr.* r-
":"'r
.* i" .t* , p'l*"
a"
a
TIIE ENI)

IIISTITUTE OT CIIANTERf,D S€CRf,TAFJES OF MNCLADESH
INTERMEDIATE EXAMINATION - JANUARY 2OIZ
LE!'EL.II
2OI BUSINESS COMMTJNICATION ANI} RXPORT WRTITNG
riE. .llor.d : 3 to!6 lorrl hrrksr 100
N,r.: )Mr .n qwiio[ Dinerent patu ol the sahz qt.niot nqt be a,wted in otu ptde k tdt
v 2.
5.
Wril. u egt in rtour 250 tords on ey dc or(hc followinB top,cs:
i. amAl!d6h-2(D0, gre*lh ud prcspeti
ii. Role ol invesoB fo! sNbinrblc dnd sbblc copil3l m,rkcrl
i', CorpoEr. Cdetue ud Co4otu Sdirl ResponiibiliD .
iy. Fo€ign inrcirat in blctw.rd lintle. induri6;
v. R4$ion dd urcmdmenl,
r) Wht b$in6 tu ommunidior sd ommuni€.ion io busins? Erpltn.
b) E4l.i. tlE €lG r.d obj€tiG or.Ddo businE ammuniotion?
c) Discu$ th. 9T.3 of onnunicdio sirh *rmpl.s. whd .E lh. do ind dorl
lunddncdrl co.Nmi.dion Dr.cc$ md wlry rhjr is tnpdn'ir? llow can rho cxisrins lcvcl
onnunicltiotu b. hpovol? al+5+?) =
OR
a) wn.r i! fi. p@6 ofvnins bcin6 docunents?
b) wllt L $is impod.nt for.fccijve businc$ @enunicrlion?
c) Bri.fly qplain lho pw rtll q. snout follo* in witing blsine$ dmum.nt'
25
t5
ll+5+71'15
3. a) CoRpdy mug.ocnt hs d..id.i to exptnd thc bdns rhich ned almost BDT 500
millid. You M.MBing DiFqlor h6 dx.d you io coftspond with difreent bu*r to mmasc
the lirmin8 wi.hin shortdr poatihl. rim.. As tou e dE @frFnyt Co.Dl M.Mact,
pEpe . ddn btcr $ticlr vill b. s.r to lhc dif@nl Bul Md4.u.
b) PEp.E r neno forcircul.tion iirall employdcs ofyour o4Fniation announcins achange in
lhe *o inshou6. (3+7) =15
Corer the following sroccsl
i. H. sp.*r $c Enelish v.ry w€ll;
.) W.it . lda !o th. edt@r of 'Ihc In&p.ndoe dpEsins yout mncm ilod a rovcnent
for poputotio conrol snd rtu My fofr&d.
b) NctA.{uiE Rdl Ti'n€ lnrcgntio, lnc. s.noun d r.{ay tnal lic conpany sha.h.ld.rs
..d toid of dieloF lrDov.d a nfrc chdge io N.lcm BD Lld, Dnn t prs Elc& ro
mounE th. DM. chog€. (tr6)= 15
OR
!) You h.v. D!rch.s.! a a2 ' LED Tv frcm ABC Cosnan, wi$ . wmDV ot 5 yds Aner
m ud h.laya6 ! d,* str.rlow h6 bcn ,pprtin8 wh.ne!c. thc TV is swith.d on wrir.
, ledd b d. onprny clriming . r.t.t lor a pmduct u.dfi *mV sirh rclcvrnr
b) Yo! !G rh€ Busin< conlrollq ofAMT Codpant l-rd. conpcn, mdagchert hs deid.d
b inu!d!@ ! Dcw prcducr to ihc nurkcr for iicrsing rhc mark r sh.re' D..rr . shon Epon
b ti. CEO ft.i.8 rh. d or indnor .rd rhc exper.d Evcn!. (6+9) = 15
r | .rjo)€d dun.e th. holidiy5i
iii I hn( io rell n. Le hfi;
iv. I .r no{ p.Rud.d of hi, honesr}i
v Th.rtude Aavchise{anrrriun rnrpnn,rl "cdlli€rion.

(b) Fill in tlr btslc to @6!lerc $e encne €ddv :
clinbing tt€ rhb !fiem@n;
s6yin3 in r forcB, munlr]?
fosdd
-
going oul at lhc wekend;
(e) codr rhe follo*ins eDtenccal
i. H. k invit€d ro {F parrv v.steddyi
ii, The blu. box onor b. sing;
iu, I Avcn the bol by mt fr'cnd la*Sund?v
iv. The dBhcs la tror b€en tr$ bvm) lulebror['l
r. I will nol b€ sk by Rob€n (5.1) =15
6. Wir. a D'lcis in 6boul l/l ollhe leighaflhc p'ss' givcn hclo* qnh a 3uilablc I'rle:
Dh!r/ is slucr. rB FldoB MpFd in th. d@m.d cnv rn dcrl en t::s
ffi"h$fti[:
li" S"lllti*;,-:"1iil1'l"i"T;"'Jii1;xilll;1lT'i", ^nd
nc nsc. d oomd5 r,!r,
'"*liil.lrrl,i'
** r'i'* -a l2 mrllio; busncshou^'rc rod d rud" ln mon'hry rm
i*..''"'i"rt.:o.ooo*",r. qr'LhLn_ r drdn r"r'n_irJuq
Pobobry nFn. hG rdrcd rt h6* m(h rhi' mpprrB r6rclmdi"J,I*:l,T:li.fg'l;
il:"'111#tr_;' H"*:fi l'l.,'j:Til'H; ilr#i'i'i,:"m ; ti";, lj
';dr! ln. Frffic pr.hln fd b loos or for mng d'( rl
'i-^"i. ""
.l'*. -o ,t'." ,l,q *h ome and uv
'o
€! h i nsp
"ijr"":l?.Ti:f
sTf" lTff Xl'T "#s.*ii&lit ir #il' iSiiii{lj
lni: ii"r"mf:.*i"""i ltl "'J"^HI
;'-',lff : i:,'T'T'1"i,:':1T,i'1ff i
"i"i-
**i"el'""t.r*iaittlon dd Elstron h hir fia bcd drv
l;:T,Ti:::l:i.T'HilT:1i::i';T[ld*ril1ll#':l li*]"1 fix"#*
"JH:f;"""iJfi ff i:1": 5ir".hi'il:'!"rll;;".1 li}*{lll':llrtn::un.d'n lm. Th..xptcswv hs ben sisned Bui *o*
6pid lfuit fd long
Bu, om. qu,cily oosb,. rhms.,m1n ildom sild.TllcD,lxna**trxf#f:l;il
il;tiffic d.D;tno' hs nor sot the sulficicnl mupo*'r b
,ii *iti'"*Dori*- *ir* a'_notvtki Tbcv do.nni +ow the w'llinp* ro tpplv rhe rls
*s*:'#tTtrns*r'**rurl;f ;r,::T',"JIiH':*fl :l *: :"J*'; li"
*r :x"" i:",*fl l;t:lili* f ,i"*"1'i"?J;t ::H "i;ix,'ii!ir1{i{liil
ril itidJi*"t#'fJ:ll*#"n:::t ;l ;r;*;m ';:rti""r"'"'"'Til
t,
TIIE END

f'
INS1TI UTf OFCHARTfRfD SLCRF.TARIES Of BANCLADTSII
lobl ntk: 100
qati@ n6t be Nmrt i, u. PIM i' dd!
dilfdd q?es of blsinc$ @nnutuc.lrons
$ir b€.6id.d? Oive @plcs lo illusBlc
(9+6) = lt
MdaSer", you hav. ddid.d ro
which will h. st !o dE l0
INTERMEDIATE
'XAMIIATION
- JTJLY 2OI I
LtI'EL ' II
2OI BUSINESS COMMUNICATTON AND IIIPORT WRITINC
Noret Anild .ll qa.stiont. Difer.nt Nlt oI ttP @
t. Wda s st in lhour 250 vords on ov one oatlE following ropi<s:
i. N.tunl &laf,itios h Bsnsledeshi
ii. Bed.&sh{ h.d ofoF otutnacs;
iii. Curhing t mris inBsghd.shi
. iv. Populoliotr pobkm in $e @lrY;
-a v. Co;dhdi; of th. fti@ Ss; in do Mnomrc dlvelopmenr oi ft' @unrv 25
2- !) ln . no&! hBins o.8rnidid (heE e
Explsin tfts wilh 46pl.3r
b) Hoe ir cdmunidrio. dinorlDd ad hou en
I a) Afte@itins 50 sprlicdiotrs lotlhe puiriotr or"A€ounts
olt to aDdi@s for th. innid inrdiw DEn . l.lrd
h) Ddft d ofde Circulo io infom all th. enDloves thcl tour onpiiv will h'rg' q$
doih.r 6h9uy 10 obr.in syMS/ &d sPluE a bigslr sh.a ol li' narkd- Aho bidm
lncn rlE oEiir l;sd orsi@ wiiinot b. afated. (8+?) =l t
4. r) Writ..lturodEdirdol'Th.DailvSbr" cp6mg)our otl.m lbour the !nom'l) rn
.dndid irr Bdd'd6h and rlD sn. suggc'lio1< lor a $lunon
b) Your codp{y hG dcid.d io ope. 3 moft sho*@ns for vor ptudsB in
' shon Fp; b d. MmBins DiElor sdins th. 6sB sd dE b.ncfis which
op.nin! rhu shoqrcors.
5 (!) Mato sno6 lsins $e folbwtug word,:
iii. TEm.ndo!3i

in th. blhk !o @mpl.b Ihc
s.ldb h6 brou8l _
Mon of dE .nplor6 w _ for wo* rodly;
(h) Firr
:::
ir.
l.
l6vc 0E ofiie 1od.y?
(c) cmt lhc lollowin8 sr.n@sl
i. He no b. i. posilion rpay my l@ lhis @k
ii. It not bo g@d pnctie lo i.ll li.si
iii. G..d cduc{ion you b. ne.d ro rtujn good Potition
iv. C{n I be olTedna rea lo you to erl?
!. I b. fel wr, drei tod.y. (5xl)-15
6, tit. . pdcis i' ibout I A of t. ldgth of the posssge given below witn a suilablo rirl' l
Th. Unn6D Grmh Conmrsron :'n(J flndrnls abour ,ir publ( mncbrls k c'tur ]
wdlinS. Tt
'ency, shich @E d rh. una6i9 of Dhalq Chib3ons Khulna tnd R'jshni
md ilE lLnslidsh As.icuktrml t n'vc*r', rcldk rhc dtnN'ngl) low biJrd' rc which
r*hm! 16 dalincJ itrDtru r trrlc rrnF(r oI ndJc'nci Whtn 23 ncNcnr or u(hcn
'Tot*ned ro U *mly p",,r
'n
r4h'n3. whcn indccd rh. qurht' ol E1a'h s4 unddeken bv
.€domica (l3 D@dr of le.chm @ ddr into Es{Eh tt all, whilc onlv 20 p€Ecnt dc doFg vcry
wlD d6;d 6fm to Esiod q dtmlion,l shd.rd!. i E tme ror !s b 5n uP drt blie
n;. rnde wolld b€ rinl.;d r ds!'ns lhd btJond bis 23 D'r'mr dc tIM Gdn'G who
rppcr ro hnc b*n aoing a gLa rob tlt ficr srh{rdhmStrrh' plbli' uni"ai'?smurb' or
. ,init*tv r,igh qud,,y *tti.h acmonsMs Lh. mrtllEturl
'xellenc
of ud'nic I
Th. ibny is d{ whirc i. l@nt vc6 lneE h6 ben in inc@e in !h' numb'r of uniEiri's
'n
$e
.,,'"ii i..'. *o * ,ncea'e t'* nor n.cn m!trhcu b) enlrrccd {rd'rd or 'L6roon-
*rfomne bv ,ade6r 3 Tne ds or the pbblcn of cour{ lic 1 the 0u6!on'bre men' oL
l-.rr." ,-^iio-t.* rt" v4- tndividuats nor qualificd to bch tt nnivdsiliB or
'rrh
;;;; @h(i@l lov"l'i." hr'. ;me mb tlE por€$ 6
^r
rhc orhs cnd
" '!rh(r
rsc n_nb* o{
l; t-lr,.. t"""'..ao o.i, *v our or'hc;untrv
'o
@ch rt ioFisn uni(6ii" Arr b th, rh'
-@snc
t.nd.n v amonS publn unis.FrD red'hec ro go for trell pt) nts pd hc r@tr ng los.a
-tlk
mhtc uni*uit'6 whcR opponunii6 fd Kdrch aE th'
'
iubii. un'vebirB hav. bv sd llee 3rvnr.d lhc Aos Dd axpuid ot sdemic *ell'ne
h.E a Driditb Gi nad hlndl g h.r' ln ftc fitsr d@ tppo'nhdt oi tou.qstiD o'
doli{sll;atnlirred r*ched m6r b. purasp'o ln $c sond {rDxsbousnrmus 0e l)ven re
l.r"- -irc: ro och.n o "ill s funds lEilob'litv ro|c@
M.dienty is nd vh.l univ.Gitics
'F for'
e
T ti l:ND

NS',nTUr f, Orr CHARI lrutD StCRll Ar{lr]S o! nANcLAD[Sll
4
INTERMEDIATE iXAMINATIOII ANUARV 2OI I
LCV0L- lI
2OT BOSINESS COMMUNTCATION AiiD REPORT WRITING
Tincrlldtd | 3 hous ToLl m'rk: l()l)
Nor.: ..rr$rr d/, (8vn r 0i[,ra1 ra4! oJ tht uu! qtunii nul be aettd in olt ltce in o'au
l. wrn. an Ny in tbod 250 wor& on rny otc of the followins top'cs:
i. E-lprcmre i. Belhdarh;
ii. EEdicarionofpo!.nyitrBsnslderh;
iii. Inv6h.nl oDponunitis in B..ghdeeh:
iv. Endg crisis .nd its sltrrions:
v, lmprclofclobit Finlncisl Cdsk in B.nghdesh
:. r)
^
.nct' busi".ss cdiior rundiod
Di*us lhc ar.remcnt Siving cu'n p lcsi
b) whd do yotr undcrcr;'d bl feodb.ck in I busi[cs communicdion sv{cn? wha' 3re 1rr'
' .it!o trs.i or reib,ut? lao* strld vou cnsurc crTerivc irnb&
sya.m? (8+7)_ 15
I .l a! tn. Mr*dinr M@sd of r dptnv *lhng Fi dnnk! tlu hl* irt'ntfien r n'!_
ri*.r "i't'in
,|i
"ounri
which
"ill h.lp n(4se de sl6 b) l09o oer indum wril' :
mcso to rhc Pc@nncl Mtn4!r' Podtrcrion Mams6 lnd fic fi" cc Mtnaso cxphrnrig
th. situtlion$ekinglh.ir suppon rnd coop€ralion h achievingvour Platrs
b) You sR lacirg ptublcN i'r pNdtr.rion Jlr ro rcsraf Dowm rail'rc wirc i crcr D dr
-'iii"rr"ei".;ioe.*pl"iningvourprcdicamcnt G+?)=15
.1. s) Wril€ a lcner b thc Edilor of Ncw Ag€ 8i!ii8 vour vicws on rhc drcdgitg ofrh"iv'E in
b) Your comFny i3 otrsidc.i'rB thc manuhdurc
opcations Dieror prcparc a shon repon ro !n€
vhich n.v. ro b+ dsidcred $ (htt th. n'nd
M agcitnt Comtrrittct Mced'rg
(a) Mrle s.tuenos urins rhe iollo*ing wods:
of africcnbB ii Bansladcsh As rc
[,{antgi;g Dirccrot outliiin! te faclon
c'n b. dieuss.d in dctail !. (hc n.rr
(6+9) =15

IPr8c'2]
(b) co'd rh. follo*i.8 enrcnos;
i. H. m vcry gE dy p.@i
ii. ssdim.s ir b. dimcuk
'o
d*p! r.ut[;
iii, Ewryb.iy not b.iis caprbl. of being lddq
iv. Our dnry b. &hi.ving m g@d Erc gowl|ll
v. w. nu$ b. resp.cting ou, cld.E.
iii,
(5x3)-15
rE _ wnh $. prcpaFrion for th. .nnsi
my b. ldjudg.d a onc oi dE Miurl _ ol fic
Tfi. _ _ olom conprn) was not etislocbry thuJar:
THE END
6 Wrir. . pncis h .bod rR ofrh. l.ngrh ofrh. pasg. Siwi td@ vnh . ruibbL ritle :
Thc prin..y schools i tncn !tudcnrs h.ve.Bain got narionwid. aftnrion {irh rhc publiolion ol
rlr. Fsuhs oa rhc findry Eduolion Tcf,ninll a.d Ebrcd.)c (Drdle) ExahidioDs fq 2010.
lnrcEtingly, the src tlKr of ft cMiri'rions hls 4iin providcrl reson for !rc.t onthushsm tor
ih. *h@ls Bitun n in th. ru61 .E6 .r rh.y h.w b.3scd md of rh. top pcnions ir ords of
ren! Sxh Ffomn@ b, lh. onl 3i!d.nts fli.s in thc f&r ol lh. @nnonly h.ld b.li.f thlt
E$uerich city'bdrcd schools wnh b.tt Ftltorcd childrcr frcm moE Elllcdo fdili.s aE
foddlin d b do b4b in rh. .i4s,
Th.c ir a.o$e 6p&t of rlE prim.ry sch6l linll .x!ms rhar dem.n& funhcr dldrion. TIG ;
lbqn dE srstdr of gFd ion in rh. *m.lr sh. sa fEm lh. E,ulls lh.r out of lh. r.9t
millid 5tud.nLs *ho rpparcd, 0l rillioi, *hich k morc 6.n I0 ptr Ent of d! ioLl, Fs.n in
rh. third .tivision. Tndgh rh.$ sbd.n$ flll i. tfi. ur.gory ofthr suc4ful thcn 6ult ielf mry
r*ll Me in rh. *.y of thei cnLy inlo thc sid.ry l.vel cduotion. Such o pbsp..l c.lls ior
giving! snd rhouth{ ro th. pd.ilina sysrcm ofgrudatioi ri such rn..'ly lcwl of.duorion.
e

c/
INSTITUTD OF CHART FRID SFCI{FTANII: OI B4'!(;I.ADT<H
NTERMEDIATf, f, XAMINAl'IOT - JULY 2III(l
201 austNDss coMMuNtcatlon aND REPoRT lfl{l l iNc
Tln..llow.d:3lDln
rd.: nn'v n .t@!nrx. Dittt rt ydr ol tk !uk qtktM nu^1 h
I Wire an .sry i', about 250 sr& 6n y orc ofrhc lolla*i',8rot'ics:
i. DigiblBlncladcd,:
ii. Uriliarionoll@i8!iid inttudcv.lop .nroa&ryldcsr,.
iii Srudc8 -nE li'lu,! nitior btridss:
iv. Illn Ecy aml DcveloorcDt:
v OvcrNl)Ildi( r Dlhkciry.
.r il Epl.itr rhe Atrsi'E$ Cotrnntrtric.tio'f-prorcs ii dch|,irh craDPhs i" a conncrcial
b) whti.lctr$dilTrtonrrypcsdfcorintrdi$rionir nor.nlyoitry0c.fromntrnidrion
itr busir6s ervironmctrb univ.&Llr?
c) Circ .$mdd ol 4 ryp.s ol lnGmal Con uni€rions 0M 4 typ<s of €!.hrl
com.unicdions (3+5+2)515
You rrc the Podsctiotr Maiaserof'lsetul Tools Ltd.'Strddcnly tl'erc has been a nachrn.
bMtdsn. h0 Friig rhc pdductid pecs wiG r me'no ro 11$ GcMhl Minagcr'
P'odudion cplii'riu drc sirsdbi i,nl icqNri'rs hi'n !r pr.vidc rLnds lff lm.hasc ar
mrchi'N pMs lbr EDoir *frlt sth.r Drxlucrnnr c rsu'c wilrotrr r0o rtLclr dehy:
Ttu Mamacrcntolyotrrconpd] ,N&cm!d ro grsi rh! t d hornlnys ht rlre.{n di}5
o sln do*r ill lict.rics ind nft!$. As rhc PNtrrcl M agoofrhcCo'nlanv PrcpaH
circul.r ir rhiscortrcctior for drc bencfir ofalLrhec$ployccsi
YourcompiDy h.s hunchcd i ncq modclTv in lh.lealnarkcr Prctrrc a Pre$ R.le.s. for
ptrblicarion in The Dnily Sta!. (5l)=15
r) Drc h lotrri
'ed
lolss. ,e Mamgcre ol Surrhinc L,{d lMs dcc dd b closc doqn 4
d.p.6 Nilnh.'nri. siih finishcn !Mds- h Kltre 4s Ptuprrc r shon ooon for rhe
bcNril ol rlD M'r4i'rg Dirolor. higiLigrirg rh! oos! iNolvcd ii I
rh..sp.ded lotrg rcm bcn.fib ro rheco'nPatrt from th.closure of rlt deFB:
[) lhc M ]BsrtctrrCoduirrcc nl(nrr lodtr(l,rd hr ccnLcd!)cmrvitrrllMltLdIic
alcto'y ar,n eni'ntred co$ ol lkl crcre PBparc a rhon rcp.n ror $r _Mrnag.tunr
com'nirtec ir..trtrccrion wtrh rre p tpis.(r itve{ rctrr:
c) NantI e rqlr ol.ollslirrs d rforsudy00d i'torpor.rio!itr rbnulRpons (6+6+l)=15
(a) comr rhe lbllolingsr.nc6:
i. Ino Nor, $0tr1 snsll poblcn's lL'c$ ddys:
iii llr( tuliLrg vcry riNd lh nn rirgi
iv. h nd min likc rhs ror tr'.tryycaR:
r. DoigcroNdrv is bd ci,6irg,
l.

i llND
Mdtc sc|llcnet $in!nt nnlowi"B'o..isl
F'lltr, r hd'r.ro' tr'plc ( rl'( 'r 'd(c! 'tulr )
-- 'i[[!
|n.h|'|tr |iN|hi
r. Rr r,cL L$s
-
no din!"1 ovc 1[! t
i'. Zuugo*tr"tuu''l
v UnctrDl.ymNisoncoflhc
(il)=15
.. '!nt.r pRtis irJb.ur r/i ollhc lctrsrh !rrlr FD$S! !trcr [c
ft nr ;li'i;i, ;hh::*i"'ii :;'.Ii :: j: ;:rl' ilrli :'''
"r .
fj':k",:*lri;jl'li;"it",lT :j;:l,;l'."''j;rj'' jl; ;'";i,fil: ";
I
nl#li;l:'r'ir-'r
iii,'w :;+i,: ;1i,'.' ::l*i**t
l;;lil:il,l;'li"';l]'j;,:Il:;'ll.;,:l];"1.;':''' 1,
,.r L,|'Lh,d!^ n,n,.f.(- {(f''i1..,r..i '..jli; r...,ll ll 1,.1j:,-i"'.
rlir';xii"iru:* i:ijr.rijirr ji .
r
r
::= rv ;:"t;:
ii':.*"i,l}il*ri*T*"*lil*i$#,ir*[r.,,'l:l::{x
rr'*:H
i:
t

INSTITUTE OF CHARTERED SECRriARIIS AND MANA(JEI
|NTARMtDtAl tt rixAMlNAl r
Lf,Vf,l- ll
,|,I DUSINESSCOMMUNICATION AND RAPORT WIII'IIN(;
Tl .rllo*!d:3|'ouF rihr rrls: r0rr
d.: .t^tur dt ttkituns. Dilliat puB oJ the tunk qk!tu4 ntun tu unr l (t tt
',( t)hr ( u ob
L w.ircatr d$y in Nbour150 wordr or d,y od ol t|0 tullowilshp]!s:
i Erp..idi.ns fron. Co prny sscrera'y oaa hrsco':riistriDni
ii. Cmvrh pospcrs olB.ngl.dc$:
iii. Pohoriotr 6f 3pon5 in Blnglsdshr
n. Roleols*unricsrt Ux.h B. Coinnis$otr i', J.vuldpi',Bripir n'irrd:
r. Globnl fi'rrftiil Critir ard Batrgi.d6h
Erph sithe!Dpl.s.up*!rd.downMrd d l{rcrdl.ornMrrrrn
wh! is ir es* iil ro atrsuto sood coNnu0i{diotrs ir ,tr o,Fr,i*(;rr'r l,!rrii $iLL,
[ph t di|IrBr*! lEhvLrtr i',tcnnl dtrtcnrl$ nutricri(r
As Finitrce Manigc. writc ! Mc'no ro rhc PrcdNriatr Msnascr rcqu.j0s [n i, 'uN
infomadonon$.prcducrionofbulb3dui'rgdrehsrwcel,exflii'rir3$lr)).Ltrc.drlt
iLrfonnlr ion uge !]. rjsr'l:
Writ. . t.Gr ro your b"nlcr rcqucsing lh. ocwal lnd urhm(ncd .l !d('
lim Tl. S cmE ro Tl. 6 cmre
A rlr Hcrd o, Pcddtrtrcl Deni ctrr, lrhc r lc{.r !, rr'c D!Dr} vrtri:d
irr'mi.gni'n.bour hitpnnorionrorlrc posii{tr olAcco(irs M i3u'
Yo! lrvo isNd r.hcqtrc crTk
R btrnk Eq!.!ti',g rhd rh. Fyf,.m $ould b€ sbppl-d lbr ,. ilruud chqsc
Con*t E lollowi',gsen&Msr:
i. Thc p.liticiar trydnw.n im of public ar mding
iii. Mc)$be ir pu'nM puyyo!bdcktrowi
ir'theCDPAroMhlt.ngl&lLslheincErschi ljsc"l5.5%t'6r/j/"rhncir:
r h n. hc<Nihle n lic! l.v1
Mrke sntenEs $i'3rhe tullosio8lords:
I lus$r. I
'uulotri
Di$rcr, sctrjbls. survu)

7G
IPtEc-21
il $l dfi'difiea|Eb'i€ lodldn inixml tr!'rdx-'r:ohn ihsrNnl$
tl Mr.Fir' 'm
conteNe of 0 foml Eponr
:;
tffi *m*,gffipt;ttr; :'::nnr't
iffi
0. wrn! r Pdit i'r ohdi lB ofdE ldgth ofdE n'src sis bdN !i t viubk li|ls
e**t*WWr*wnt**"*u+
******lipUt*t*SJimt#;rriilt;t:iiil
I
flTEEND

INSTITI]T' OF CHARTCRND SECRT: ARIES OF BANCI,ADESH
IN'IERMEDIAT! CXA M INATION - J U LY 20IO
Lnvnl.- ll
2()I BUSINESS COMM UN ICATION AND REPORT WRITING
trote: )"stet du .rani'"^ DilJulnt N,:
lhrl mrrkj:100
.1ltk uN ,ttNit ntn tu !^nurt tt r"( rkr( in r It
Wrire n 6sry i', dbou! 150 Pords or my otro olrhu lo lt)wi'rg roni'!:
n Uhliarion offorc'sn rhsdccliln'c1" Ad'!"dL
iii. S.udcns-th. iut'rc larotr bundc'sr
i!. lllirdn.y!trdOcvcloP'ncdl
1 ov.rFjn'hrnn, i', Dr'*r cny 'i
i) Epl.i', ttt _Ru!trc$ Coinnuricilbi rrcsr i'r dcriil *nh cModc! i"
'
commerc''l
l,) W_hyJoNrsc nlcN ryn s oldnnitr i.Jrnh dmro'lv'tltfl.orcom'nun'canon
i. b!incs.Nin' i,cnrsntriv(N'llirl
cl Give .vnplcs of 4 ryp.s ol htunul Co nunrdLons aid 'l rvpcs ol Ercni
connun'onons {3+t'2) = It
I .) You !E lh. Podrction Md.gd of UsfulT@ls Lrd sudocnlv rh'( ha ben I mrh'ne
b€ldosn. h.np.ing rhc t duo,on orecs wiE ' msn'o b rh' CeRdl Manieer'
iJ""i-" ."pr,i,.*ir" .i".r"tr itr E!t'c{i'rs hi'n h nnvnt rrn s ror rdchr;' or
mctri"c uns ror rcdir m* m rt$r pmdtrcrnlr uir rcn'nc *irhonr roo mu'h dclavi
md{ fitr.'lllialoriB i omtc'
^r
rhc Pc' $'ml M
'risq
nr rhc cnmFn! 0npa('
cituhrnr ft @i@tion forrhc bctrcfi rof
'll
rhc cmplovccsi
c) Ynlr@nDiuynd h chcdancwmodtl lV i'r rhc lGll m'lkcr' PruParc a Prs Relcase fr
' pubricdi; i;Th. oiilv sr.r' {5i)=15
rr Drro.unt (o lo>*' r< V',LuL_ctrr ol Sdr'lrnc L n"5 lq' dL! roclovdo$nr
''' J.*" .i'rr,r"*".' . ""r' n-. .a-gno.r'
".J*"-"
r':r''1 I 'rrn 'cpon
ro.he
ili"ii ii 'i"'v"",r, 'g
o"*., rusirtlrr're rr'. '- ' ''" "" - rL!
'r'jtrL o'"^ a d
lie crDstd longtm b4.n6 to rhc.omoanv frcn dE cros'E orrhcdepos:
bt 'h.
_MamA( -etrr (!'n- ca rrieLl"_r''hlrr-
fz(bo tr; sriNd esr oi l" cr'c l(l 'c r ''u'r
' rc J ' -4and;cme r
a. nirrcc in.onfccrionwirhthc
c) NrrNrm0llDdsoiuolloctirudrlnlot$rdvonl iffpo otrifrontr rcpons (6+6+3)=l:
(a) comd rhe lbLloriLu s. ctrc.rl
i. lfowoff! abotrr smallprcbl.trN rlrcsc duvsl
li. lryor tuuutro Ldvli.rl, i.rl'ci rr'!hr':
iii lbc lccli0ssy licd rhis rd'r{gi
i 11 mh litcrhhfornriYYcos.
v. D!tr!flous d'i!i,g bc cr(s'rg rMit rorrrr'c (urs

ll'i$-ll
(b) Mrk ktrlctrc.s !si!glhe follolin! w.rds:
v. llrcnrphv cd isoncoaihc
rir!$.strhu't. I'L!.r. r)(rl,rD'd s!'(ico
lji l ir r|$ Nrl|s ro onp]crc lliu soi!trcL (tr tdlv
- tnr nr I blLlL rrr I !ia L
i Riii Nrshis
iii. wc_lc.dahealthylilc
i', rlinn l/j ur rrtc rci!.rtt or rr'c lr
:ifrd.rirlndit toleB b d nnr S of rhe coG)mrc $oarr'ir | rcmrd!
'ru3i
iri! c h icll v rhs itru ro'-a
ind jirkticil to!irc6. lr rlso iiolvcs cniirrv oi rhc va{nn'r skNDrv renieril') rhcrrcr or ror
,"'r,".ri" *""i. *,r'.,.-",r !u rrrrJ IttrLrtrublqrn'" $rtL' l Jibr ! kr'
ii"l.:;,.i,li';. i,,...''.,,i,.1''n.dr'.'. i'" ' "' " "r'", rcom"l
I
dr fti,nn,i.lro
'nrinh
I I'r nric i.' r'c) tg^'d lL'{! r( | {
,,,.',niiu'r ,,..,- r'r
''
i.
".
.li ' r ; n
" i"; rrcu 'J"( i
i.,.,, .,.i,.,,.,- .,.:, ..
,
'd,.'|""..n$ "(";
('( r " rh(tr i'r*
,. i.^"i..; r -."...4.thn$urrouJir.do Irut'-"pp'cJJidpr(nL'd:tp'rLh rtrlIi i"
16 {nlch.kk^ md nt qct lclrri'dl iudir Jl t^-. I}'d '0 nr l'(lPi'l :'r rl'c hr[cF
ill;-.';;;i;^ .'a
"i'"'
.-krir l,+h d r',L .'n.rtr i '{(nJ ' rr dctrsD rnd
iliL"i,i'iiJ liiiii" *"* i'" ;ru m,(Nicd r ro' ,hL rtr "r I'r' P:rcr ) r$cr''pmc ors
-i,",r -.p.'."," *r.*;r ..-,a i *t'(rr" ' {'rr r' rrJ h
h,- n'!ru. rlci iJh'nhur-l-rrlI Jr' _!n rJar'I r'_* rmJ -'"n
i""'i"i"L;u.l;' "-- I'o{ L o
'r''
oc irro'(r hLir'r i'a r'r"d''(r("'(r"ir' "
:o.^r,.,. i '..r; -. "t,t
a
llra ENI)

INSTITUTE OF CHARI'ERED Sf,CRE ARIIiS
^ND
M^N^(;I'
INTEXMf,DIATEEXAMIN^TIOI'{ JANU^RY2OIO
LEVttL - tl
zOI AUSINESS COMMUNICATION AND REPOIIT WRI'NN(;
.rri l,K!v z/ (rcrrn h
Wrilc !n s' 'n
rbod ?50 sds on !r,,, rr. ot rhc tutto*i',! Inpr():
'. tpcuhrio"! frur'nCdtr,p.trD sc-drryor
' rs(.rs.' i.ii 1.
ii GMh poipc.a of BrnBtad.sh:
iii. Prcmdion ofspotu in B.n8ladeshr
iv. Rol.olSaurnies& Euh{trle (orhtuierion i| dcvctoptlgccp lari r[ur
r. Glob.lFin.ncialCrisGaMaanlladeh.
]i!ol nhrL!: lol
Dwant t'uh t'l th. kre tu tit,'n !h(!hrdi,,(j,tk,t).,t,
Lpli $nh esnples. uDsrrn, dowtrudnid l cftlc(ntr(nldu, trr !ryni/!,
why js it.sstrtiil ro dsurc gurd comrnriciriotrt in !i orgnndi,rt,r:pti;r eirl
[rDlti'r E dillsNsb.lwD ilrsn' dArunli cmnn icarn's.
''h urD,pts
(ii) -li
Wrill . l.tt r ro yout banler @questing fi. ronewl rnd cDtDi.cDrc o rorr.frJir tinil
fhtoTI 5 cmrcroTk.6cmrc
As rlt! H4d of P.M!n l Dcpunnrnr. vrirc ! terrr ro thg Drpur
inibnnirAhi$ ab.ur his pro$oriotr ro lhe posiriof ofAocouds M4hsq.
You hivc hn,cd . ch.qG for Tt. t .00.0co h M/s Mdo Lnt. pEF'(
rhe b.nk ftquGringtior rh. paymenr shoutd bc $oppcd to' rei$'oddqN (lj!tj
cofrrr rl'e lollowi'r! snuRi
i. Thcpoliticiar trydnq ficrrion ofpublic{ trrccii[!l
iii. Me/B bc in pos tiotr p6y tou back&wi
iv lhrGDPErowthB gl lcshltiNp*lNti{ 5.5%r,6Oia rhnrlrl
r lt m h{r.Nihlc p.li.v rrl.N l0 yr.r old echictss.i irlcl
Mrr. s.trtdtrcer $inB rn folbwils*ords:
rrrrgur. r'rutr,.rdous. Dtsrsi. seftibto. ssp!y
(.1 As Fidance Manig.r *rit. . Memo ro rhc Ptuducrion Mana!.r l.lrcjirs hi rn *
infom.don on.h. pnduc on ol butbs duri'rg rft |rn -e.l- erDtlilinB NLr] Jon rc rtr
anlbmatior urgeitly. {l5)= tj

)a
1P'ce!l
.l !lEt
'E
$' dilldnG b'w' fo slsnd onntl Nnonf: l 'rnhtr nt!Nd$
b) t rF r Noirr conc soli'odilrul]onl
.l ffi ffis$ffi.qtisfi ';rsf il I'i'li::ilillt?jrli:'li'r
6. v.iE. p*is ii tbd tb ofdF krgh oftlE p6est gis b'low Nirh I i'ibbk tic:
Rm6"i3ffi,"6g5115ggmum*'li'Ii'i*I'rrir
1U
flTE EIIT)

-t
rNrTlTriTE oF cH,RTf, RrD SF,CRnTARIf,S
^ND
M,NA(;f, nS ()f rl^(;l Dr':sH
INTERMf,DIATE EXAMINATION - JULY ZOO!)
201 DUSINf,SSIOMMUNICATION AND REPORTr$rlr_(;
TinErltNctll3hol6
-linrl nrk: I0rr
.: .b,d an .rttti.'6 Dju<va' tu^ "l
t'r kot .tu iat ' ^
| 'rir. rn €sy inato r 2t0 Ntds otr
'trt
onc olrhc rbllo'i"85:
i. Edlc.lion sLnd.rds i[ lhe @unt.y;
ii Expod l.d gDwlh ofrh. atngl.d6h E onomy:
iii. SNirl v.lfar rctiviiics in Botrgkdcshi
n. I'npoviryrh. hsa o.dd th. country:
. I'ncii,c r optldtrtririci i', tr'uqirrr'
: rl Erplai'r t. difi.Enr foms ol bNinc$ dinndic.rio6 i'r a €'n6t' cirl of3rr
'/rriot '
1,1 l(Ndo$ 0r$'i^r bsNfirlii !oo'ln'nntrrcirotr?
.) _Bid .tnnnric;rnn, lmds ro h dccisnr rhki'r8in str oqani,ri(r" lrplnir' $n ii i]crl
i'$c{ trsIlr i [) i'nFc rrt iirtr itr
i. i) Write n l.tEr b ! lim in USA c$King your incrcn ro expon vff pr'dlcs rjr() !
b, Wii. . EninLr lclls io a fim who h6 pud!5.d tout 3@ds oi I i(r drv! (edr knn h
lris n.t p.id w.n aft.r 60 d.ys.
c) Yo! nc dE Fidtrcc Motrlgcl Writc !tr idcn,al
d.pinn.iB rgarding Encd forconcdtrel {5-j'i)=|j
l. (i) lill in tblants:
i. I-
-oficc
3AMderyday
pl'y cficrcr whctr I *$ yout.
iii. Why-
-tnswnyqcrn)i
?
iv. How_ __ lcoli't! bdry?
(b) Cffir tlr followi'rts(.is:
i, I b. wry woFi.d tb.ur ou(bMk of swinc ntri
ii. I N be h.ppt wn[ your behavior:
iii. M..l$ Ibr.n to W6tcn musicr
i!. 'lh.lat a0d ordorsilu.tion iot be inproviigi
v. TlrMingmlb.hkirlglong
tr) Matc sntaEcs usi'U rhc tullowi'rg words:

lPrs+ll
l)uc b tLr llobil rec$ior (lsc lns hcatr i litllii rLtdctr tr(lli'
i.'a,""
^_. 'r. "a"*";*
oi*rm preplE r bricre|xn lit rh' v r!i"r r)i'!{or rh(
i.u"uir'."irr'ighriduo'"_f*ul""rs,rircirus$tnl gscrcdIrt'!
vri(a lcnerr.rltr Ednorol lhc Diiivslffcotrltrir rgrhoLirli! !
eorBrry. PEprr!tr pas dl.N litr Publnlr! r' lhu lirill un](''*tru
d) Onn an idtnis.d lbr rsruirtuefi ol a -Sllcs O(]rLi i'rtour!'s iartrr(6'j'j_j) Ll
! ipccisi',abo$l/loftltlctrsrhoiiheptsegesivenbclos*irhrnihbLcllrLcr
La Mi',ii{ hds co'ne dowi hard otr govemsei( onlci{h dr rh! $ie oi Nnfprioi ll' !-
.:;.,.,.;:-i;.,,:'J: ;;.'i
'.'". ".
*"'-"r ,,..r,. ',,
r,
,.r,":.,,,.. ,,r ,",,.
"m.r,,r,.;'L^(
u,c.trtni qsrl
'lliit nrhfL{ rri
^
i 'hnitnrnih
I,iluill:llltii;ltruij: :"1;l;,i::;:-rl'rri'::::l;;:
1,
::,:'
:) ] :: iliij:'Lllls(
'r
itr,Llr {rctrgdon'g lr urhn *ords PLq rtr i{h
nr{ frll! pEy brl'. Gulbnr putrd str'
Thd i'd. th.E i3 lnotn.i po'nt fiar mdr nor Aope tror"' o oir'1 r "l(-^idr*
i,ll",,"i'"'""i. ii
"
;*-.,'rv *.'',.8- b'ins h chds! I r'" r Psi:';J,,:. ",'l'..::.":l ll'i:i
oovdr tl'r Dolit'c.ltid nodl leod(n'ip rlral
'rl 'n
ru pn'n
Il ,i,,;,"*l'.i o" 'r'.y -" oo,heFb p.vded rr.v
'tr'r
rrl';.
Tlil:rjj.l':l'.'t,"ill'..tr.L.'r!0l 'drtrtrdrr
vc {ur r ' ) lqro 'rJp! ss'c
,.,;,,;,;:i;.,,,,,,;';,,r"pJi,n !u.,d.b<.n,h ,'t'" "'''i'.
i;i,i:l
j, n,;i";..m": ;'.i i.;tl;l;ilr i rl:r,,.;
li
' ':l l : ,-. ' ':" ' 1
i,l"ili,i i'i.."ii.ii;.;'iii*' i'' da iddmi'mron *'rr {'d ddlt
''r !.

O "*'
INSTIA!'TE OF CIIARTERED SECRDTARI E5 ANT' MANAC'RS Of RANCLADESH
INTERII'EDIATf, EXAMIiIA'I'ION - JANUARY 2OO'
. L[V[L.II
20I BUSINf,SSCOMMUNICATION AND RAPORT WRITINC
N.c r^crzlqrcttianr. Dffltchl pdi! oftha ktuqucni.,n m,r b!on:wkA In one Pk& i, ontll
l. $rnd $ esey.n atry one ofrhe lollo*in8:
'rl PrcsFt of D.hcncy in BanAladesh;
hr ftrtrdiorsorParliamcnli
.) limd for work c.htaian as. me.n old.vclop'nc :
d) The.dnrissionc.isisoldudoB in Uniw6irics:
c), U-gov.nknccin Bsglode5h.
Ft () linc th. dif.retrdr b€rv$i a lcuft lid rtr c, l rid oxplair hich .rc is bciq lid
(fiinn! iny.urrci,ni
.) l)ri ed.il{trdrlotrdiilonniig0.hanlc drL!o In(( Muu[r-e r]5)' 5
j N' !rnlplLrcthel.ucrnhippNprifieprcposrtr,N:
l).ifl4r. Mahhb.
rhi: lris rcrar.ncc ...... your lenq d ed I'xl olun lhc Jbc! n'blcd
.....rcp|y.-,. your eid ldr$,I *otrld.dac )o' sh'P vuur Soods as ssn rr
po$'bLc . ...... vie!.. ......,.. the possibililt ol trrlr owrc6 jriLc shm n'crc
... ........ b€ incvibbl. deh's,
:. .r) PE aEa Ejoinds for ihe p@ denrirS..y dcv€lopnrm in yorco oany ro b. consid.
rs pric. sensirivc.
.... rcglrd .............. cosr. lD nft ]otr trLll as'cc rl'd otrr pncer are v..
(.i,rrritiw. Hokver.. , .. ..... a suh rclu nucn$s
'n
rltl co{! tl'c'(
Ll b.. w!hn'g. .. . fivc oc€cr
I l$r (rs (l .. ... ......... di$ussins rni5 runhd *nh J ro. $h c
l .r'linS rlR l........ posiriv. rcsponse
1.r Valr$trtctrc.sbyusir8gcruMdertElblosrgso,dsll,) ln!r
(i)il d: (ri)e'rjoy: (iii)pEcace (iv".inr: (rnl'sLncr
(i)qLir: (!ri)givctrp
.' (,{rplutc.rt(r(swihrptbp.ilcv('hhirddrq'{
i) ldri' s vcry rfr'd ar pliy ns piif. Shc
i') llti)rcb Ms fntria.r llrchri'ne lo co'o (rg l)hcrrhoncq:oar icr:
iii) lr ].u lanr ro s $ir poer:
tbrrtrtrflcl
) Youctohlvcrh nesrFpf L. (ltFrs
((rDrd. Pr:l

5.
Fqe2l
i) You h.$ntsn nry {t h u, {h@,......---.,,,,,.....?
i0 !.t.!dntdry,...........-....-....-...........................?
iii) wdvq epr tin. br. t a --iv) Yo n.w!.yrn rrqrF$inlin8.-..,,,..... .. ?
v) YqrFtlFw*!.iry,.-......*...-,,....,,.....-.......--J
wriE.l.tr.r ro you frdoF,!stt 6,lly td4iing vour $isMlion o. hq|tn 8tu 1. s.v
rlr.r yd c dc.9ly !..ry b he tst trE rlbr t yqs 6nGtlr sirh .h. gmp.nv. bot
vour d.clion hG ber i..L .Ac nud oclul |hoshr' lmlu.lc b vdr rer D
l!@i.ti6 lor dE lEl! .nd li'dE thom bt vou si.6 rd .l$ how tou h|c djot'd
;ds vo*insGiltiothip*lthtld6llas!.t Or ,oFls
fttDon . r.pon d ti. tollorinE
A ;r..t by Oil@. of S.hi; 6it@.gdenr of Sar6 Man'ss ol $' CoDtu' Alb
{aG i4rr dmn*flLtiE fo. $|vi'E rlE F.!6rd.
wrih dov. .hon n rs(d!r/@I
rt Norie.nd Agand.i
ti) Conndi.nior C.P.
wrn dM I pB de o rli folb',ii! i.ai:
rt Mer rlE p6o lamhinl YuFtaFr:
n) Nc hmNh oFtringolYour comptnYl
.r N*ly dscd Ch.imn of FUt CorFnY'
IIIE END

INSTITUTE OT CHARTERED Sf,CROTAIIIIjS AN D MANACIJI{S OF BAIIGT-ADESH
INTf,RMEDIATO IXAMINATION - JULY 2IIO3
IEVEL ' II
2OI AUSIIESS COMMUNICATION AND IIE}ORT IIRITINC (NDI SYUNBUS)
Norc: ,rx$ ?/ orl qlceDrr
L
5.
Tolal m'rkt:100
Dilfutdi Fntftu ok r]tkrionr[t h( t":wrc.tt' on! rtttc( in
'ntd
Writ .n csy on .ny ollhc lollowiug:
r) Codprion in Budtd6h:
b) RoleofNcO, h devcropmctrrl
c) El.ctid! in B.nBlad6h;
d) Tickli'r! $e utnploymc prohl! | ii rhccounlryr
Lr RoleofrlEyoulh in mliotr btriklirr+ li
.r Eplr{,'irhc$Lnphs thccon(cp''|r rnrr L
'rridii "eh*i'*.....iu,t "
E *;i"r (' !'oqr' "r'' ''u'
rd.n.rrwirho$ Dlcs.
o iii'iiJ!.",'iii'i*ii!,iJI-ndr dhowumirtishc'voidsrr' (6+'+4)-r5
i) As.es iofrca4 ialion fie follo*ingvaoncios
'xist
invourolgan6tot'
ii) S.lcs Mantr$r:
l)ah m dv.nis.m.ni tbrrccoirmcnr ol rhe* posi'otrs
Vii'' liii,iv i'ii':ii' "*"t,a"d
Ls
^cM
PrcPiru i prc*
'Nrcr*
ror isnioi rtr al
I
Your lirinLi0l cul for June $Jsb'loq rr' budCd'd evel DruR ! !'ry +on trp'n on rh'
Esu,G for.'rcJo 6tr to,J rlk *r o' no n-'i of'hc orud/aor
i""li:in" v-,r*..'t v-'sc' o{ ao oqrn'a'ion Dnx I mlno to rc P'aonncr
MrMc! cqusr !l ( LtrnenoTil'odLr(tr!-uPe^ sr
v.. i"* ri- *i'or'.d
"- ,r" sory d.$n or dc$! Proi'c d rb for rF' _nPr'cr
'"i.'",'ir'1"'"r'rii.-,-"'.q,c n;r'n ^
{nr ft c c' i!! "*'i:,-.,,
O Cotr*r ll'e folloqinSsenr.ncs ..
rl w.
'as
naned bv d'e rhund.r ind trgnrns
iir i."iu. "uL.
J"t.m*- rim. due rofld'sr'i I'4
iii) Hc tro wo4 abour hk oxm &sux
ii,;:;i,,: ;;
-' i.;,,"i-'tu';s, ".k vdh
Enalrsh Drilt N.w!PrP€r
oin
"" "nL.'""Liin
**""0n -ir ic iord i- ; L lII IJ D'
c) Whd tE rhcc$en'01(o'npokd! o iioaidlrrpon?

Lr,J3e2l
P'tpfl e ! or€cil if, lbod l/j of lnc lcogrlr ol rh. pd!,ce sv.tr bolow wnh . suibbtc ritt..
h is *ith ssnLnhl. dkquid lhat w Ead tlE trc*s ofllE r$unlcing ol m.ny.tlea.d qininah
and cmpl tborg-D.n in ad6c. ofrhc aou. ciry orpohrion lolk !o b. hcld. Ilrh. D.lh e 6 b.
cEdibl. and.c*pnbl. b d. public, ir k incumbenr or rhe aurho icsrooisuc thar $.y rcmain
clo .nd rtow bood in .Ery w!y.
Miny of rh.sc who m .ov Esurt cirg lo tc{ rh. yrre6 e in t cr pEvio6ty cterd
comnissione6 vho abandorcd th.ir posirioo !trd ilod rhan tac. rhe t!w. Som. h.v. b..i chlnr.d
nrh cnnc i lb€ircd,io'nc!($y!nJc^,flten!hrcnoroFnchrrsc,t$rn.n,ofi.nc.b_l
rE Nrorio$ in rhei! loc.liri.said hd ncd prc-emptiv.ty bcforc any chaGcs coutd be fit.d.
Ths polls rrc. G3t nol only for the El*rion Commtuion, bl'| of rhe enri€j4rifiqrion for rh.
cac-hlcr gorcmncnfs dbdd r.nue Tha eEbl.r gov.mm.rts enrire l.nu. hs b..n
prcdi*cd on ils plcd8. and rh. p.optct e r6brion! dar ir *i ctear dings up.nd d.hfr fR
polnisl sccn. qeft ro rev.n b ln. wiy n *B b€for..
^s
ir h.Dp.ns, srring.nr pmlisions deriiling sho may and may nor bc asndiddc disr in ln. ta$.
n.'dn.nts .,..t, r purt,.d,n.. ot nt n(^. n.tdeHii.naj Irnrtrhrro I rlltliJrL ru pnrr'( Iu'
'.1 |n,t,t,( ,r i,u,nhc !tr d lJtrJ,,tdu ru prcducc ror
th! public- h is fo!.he EC ro ensurc d rhc$ re8trtdtiojs arc filty.iforced. Of 6!Eq
Epomiiility li6 *irh rh. public ro dsuft rhar such qdid.B .re nor derd .rc, if .y d sbl.

INSTITII'Tf, OI' CHARTEI{OD SI'CI{f,TARI IS AN D MANAC
'RS
OF BANCLADf,SH
INTEIIMTJDIATI IX MINA'I]ON - JANUAAY 2ll0't
Lf,VEL.II
20t austNEss coMM uNlcA l loN AND RIPORl 4lltTl Nc (NIW SYLLABUS)
,0
l. Wit tn csy on !.Y af Efollowi"g
a) l'opulariotr Colkol:
b, ctrl'iblMslr(ruiuu'UlJ'lcsh
"J NorLonrlcolJnirics itr Brr SrJLr$i'
d) fcrds .l rov i'rvcidctrl
c; co i,b(ios "fn'{rc u'rvcaircs ir n'ns I'rc'
' ., :[,*1"ti:ti:$'t;:#,:ir#;:l;H::I^illi " ""'':^- ':
'", i'i..j.i',*.' i'"'
' " '
i'i' aq n r I hqr'sri("ar D n
" ;:':*",i i;,'i.i; ;'-;'.,;',,','r'.,*'l' r' -ge.*'s -r"'^
j. (r) Lrpl.'ir' yih.un'plL. rh( Iruh llnrl J! ormd' u
rbr Ho$ canb'dco'nmdrkd'on bctvo'odr
iii iii; ';,'il ';;
*"'.""r-t {ilh vouidcprMdMr h*d r rc
^"" ""'" -lil';-li:ii
dsed hY hi'n'ErPlain m dclti5
)q in t s
^
sp',mi"! ||'cii"I::,,:rllj:l " "'"
-""'^ "'
'sunnr
l,im rh'r rhcsirurion tou
,'' iil';:":;;;;ii;;;;i;"" NNnms ls prudrE ro Etr6o( o" ! r'+' !€k co i'Nrinrn
'.'l-lt l)iil) srir'_
cotrsi r l'olbwnt8 $dctr&!:
Fill in tltr folllNi'rg bhrlsr
i) Ilovc- -, nn rY:
ii) M) l l's-okr: ..
ni, At) r '- !r trr( (rnsr
Natc A,,et rtl .ludtiod. Dincrenr pd! oI the !4n? q'clhon
CylloN SlDl{ l* dcr'lY urtrY
| tro b.lnppy wirh trrv srr.rv
Torrl n,rktr r0D
nrtt tu lnlvttel in one lta.. rt ulkl
thalula asl'iis N M'n!-1cr r'
(616 r) li,u ifir;J "',li,l,,Jii
,',"J i:llf ii.li ilii,:-"'h '0f:

- l0l8c.ll
Drnft!,rarirotlncfouovi,rgDrmgrrDlrindboutl/3olrhclcnstnundrug:.ir itftlrtirlr:
Bhubi ha llldy bce. mlLin! hisro.y. Whetr irs p.lplc se ro rh. pollt rhc ofid da, b .lecr ,
trtriotrrl6uMil. ir ws a si!tr ol LDs nrcatrirglirLly rhc kirgdom N0r ro oligr tsclf*nh {E rci
ofrh.erldand caRea trw trich.lb. its.ll thc llobalcoDnunnr. bd&d- ir isbthec(dirof
rlt lbnnerli'rg.ligne Sii,$4 Wadgclul.lhal lj|uutr poop e rlrcnrsdvcsontu rreiroldol'
r mr.n. wirl'ourdyp6dp
',sindabsoluklyotrhkoen.hcsctrro
rhc ncsqgL fiar Ahtrhtr
treded roclmisc. Ard clFiac qrs 10 com lroua) pcope bcha3vctr tlt
'igl
b vore ior rh! i
dpNtrhriv.s i'r rhe Mriomlcoutrcilar wlltrs rhc n,ri6Dl:t5c'nbly M.Eovcr byaMic$i',! n
lhvour or hisNr..ri! cKl$ Nrn$/nl WDgchtrk- $r [ij!cnrhljcd r irc prccc(sfr
" r
Nur.h vol([ ily Mlli"r Nyry lioD tbw md glory.
As rE Md.6tand, polli',S has b.cn held i', fi,icetr diJrich olll'c.utrtrrt Io.troe.lilicd (lrhr
lrr y livc Ncllb.s or r]:c rriorrLcoutrcil sirl bc ulccrcd, *irh aturhcr rivs ro bs clccrcd krcr
u l'!s rhc tx'r! o NNfiru rhc N rn,in! livc br|t coutrcil.lr
is .l$ cncouraAir! l|[r Bhuru'csc NillcLccl. Tt{cnbor mrlotrrltrsscNtJ. so or8. r.Ni'r1dd
b,idy. i'r l:cbru!ry or Mnrch r[istgfi. Allrhc$ ncps bci'rgb[$ by rhcadlMihui ro trrNlnnn rlr
coo0rO lilN a. $!ol(c
'nunrrchy
h rLoNir!rio rd onc will.cflriily hrvc r posirivs hcmid!u,
Ai

/
,,/
INSTII'TITE OF CHAITERED SECNETARI ES AND M^NACDRS OF AANCL{DESII
IMERMEDIATE EXAMINATION -JUI,Y - 2OO'7
L0VEL- ll
2l)I BUSINf,SS COMMUNICATION AND REPORT WRITT NC (N EW SYLLAAUS)
Not.: (2*i]d,xA, & d,r*d4r' n Entt^h
^Iaet
.I 'tu5h.'6
h[n b. nedat in Me Ptk. k Mtzr ol st.twrk
Tot'l drrkr: loo
Dtl(rcnt Fd: t4ttu de qk:h"r
Wit. sn ossiy otr r'V oIrlE loll.YinE:
i) ExFcrariotr r'rcD tl!. n.* senemr orr
b) Coftiburiotr ol glnnmt secloi b llE ocononv of aansladcn':
c) Pdbl.mofdtoBrddiclioindEcoutrrrt:
d) Unmploynt pBll.n in aatrglndcsh:
.) Pqfdn.ncc ol th. St.t Ovnol Enrcryi$s (SOES) in Borgl'ddsh
Whurir.rlrutruirirn durunolrl'0d ll['utr(vFsolcortrtrutrictrri'it'r
How isan oteoiatior b.nefited lrycffccrivc uonmunicrliotr?.
.rnn an or;u circuhr to,ll rhe.rplavccs ii connecrid wn[ I [rc drill
rrr DmndniN.nrneN led. I
ir'i v*, ..'n-r hri rrunhc.i , n(s rilr'un dn'r'r'c! r)rurr' J r1'
mnecrioi $irh ilrb lluchin!
(o i;Fr t r.kr tu $'ldi'rg[ *ch ni$. NlrR tqtr6rilurc rcnln Dr dd]
lnrrlri'ncrc$ol rl'crudc, .Dnnnrirv
Codr nE l.llowiIS sedr.trc.!:
DBftan dv.ni$mol for in*.lion i'r ! lcald,ilv lor rhe lbllosingpsihns
i) ComD.nySc€hry. nIAdm sr.riunOm(er
,
"ii.r",;,,.:,*.,'u"i"rr|tr
o'i) r0 c.rfs 3'.'eurlr I* hr!("oaJrdt(
carhkcrgovcr$c aid yo0r erPcduil)l lion n dfri'rBllt n!r r5
'nonlhs
:5
| tror rppy irh )oL r PnrLrrrh!u
You tror i' lroi,e !h.i l[orLl !t )u ' nnc vc!crd{)i
iii) h 8.lri4larc: lnN wctrrr.s:
ir) H. b. t vctr nausli] h!.
i)
rL'.rr"^n.rJi-.--'.r ,-u rl'
'h(
rculh

/
PEp.E.n lntetnll M.mo foh th. Mmasi'rs DiBk' to lh. Mrrhring Direcb'
sn4rio *irh rhe Jotr dM in th. rlca. 14+4+1) =
rl
Dnn pec ol$e lollowios:
Thc govcnn€ plrns lo brifs aboul sne ri,Mamenhl ch.rs.s in dE dhinistttlive aid
op.ntio l srudure ol thr police ao@, ThB will bc don. rhDugh Mending ti. Poli€ acr of
l8al. Th. $ss6rions pl.ccd b€aoE thc Sowmmcnr .N lndcr consid.ntio and nry $i hc
ecd on by dE @urcil of dvi*6. Tn ch.ngcs cnvie8ed in ptaiciplc.c @ntinly
' Sood idea.
W. sy $.t beau* of rh. leicy. not ! wry clErins o*. rh.t tl. polie havc dcv.lop.d in
Aughd.sh ovs the yct6, agah bc€usc of a N'nbs oa lacroh Oic of rhN tlcro6 h.s b.cn rhc
ptuFjNir, of$ccc$ivc 8ovcN,Btrrs ro uliliso rhc poli€ lr wo.k of l namw tana.n n{urc
ohviouny.fiotnas bn d tmd dealollhe Epultrior ofthe forcc t0rtrished
n .NouEgrng pan of N rcrnm pbi. th!rclbD- is ro prcvctrt th. poli@ li@ b€n3 6td
polirislly by govdm.nt in lduc Th.l sill m€n rhar rhc foe uill b. nruc|uBll] $d
rdminilFriv.ly $ dcsilrcd as to b€ ahl. ro oDdtrct i6 m* p!rcly .log Pnl6tion.l lin6 ln
dhq !.!ds. the In*ntlsor poliricinis i. omce will be rhc b.sisoftolic tu'clioN Anorhcr pan
.fdr DIN is Io' dru,rlilL chlgrl b b( ltro{ r.n[lry rs clr]ll ol Policc, u cul'. ro uxlic6c
..strrivc0 fitr.trcirl tr0llNirtoverhisdop.'nem Toshddegrlesuchanexerckcof autho'irv
vill nnpinSc on rh. Dowets or r|E hom. minisrry is in issuc ftat nccds d.rril.]l d.libe.arion
Addiridr.lt. th. tmvision or n'nn.ry trials of police p.Mnncl a3liDn whon allcgarions of
mnBdoi',s.r madc will
'qu'E
Gv.ry 3!6nre thd s'ch rcrion sill b€ Ercn ir t lmlpBf
n.mer !||d rhG els trrlc c@pla'nb e undcr no ld' rhrt rh$ will b€ harLs.l
&,

/.' INsrrrurE oF ct t aRTERID srtcRtrAR' Its AND M aNAc[Rs or tr^Nc LADr:sl t
INTERMf,DIATE'XAMINATION JA!tUARY }OO7
LEVEL.II
20I BUSINESSCOMMUNICATION ANI' Rf,PORT WRTTI:IC (NEW SYLLAAUS)
rir. dlotcd I J loiB
Norc: OlAtnn Dr^7 ,1 d,s'?, s. t ilt 1t1:1^h .|tetlttqutht btlLtl!'t t^'^'/ttu not
'14
tra
"'ret
be dnv4l nt ak ,h'.! u tdlr oJ
'(t!Luw
L wrirc {.ev olabod 150 rords o! t f,,! ol lLr. folLowrtrg:
a) Dolie and rcspotrsibiliri.sollood citizetrs olrhe counrrv:
b) Pup.cKolEcotrotrrtD.tloPtrrc orainglrdsh
c) succsol Privdc sccror i',ll$gladcnl:
d) I'nprcvciEtrtofCducartun lvscm i" Ainll csll
a .l Rol.ofiEdu insooduora'.tre 'rBrtrsr$61'
!('
l (!) Explain rh. tuNrionsoacomntrtric'rio wnh cxinplcs
(b) AniivenmcdpoiecrolTkl5crorcforPlontandMaclrinerywa5roprovcdbt(ri!rrord'r' Dirccto6 ofliur conp.nv: btrr anor conrll'tior tnd inshlla(i
*.r. Tk. 17 cmr.
PEpIE t cpon lor $c Bdd of DiKrors Sivin!'rplamrion for rhc cd!
'"(nn
J trl Ouc ro
'^.
RN polnalpmbrmi !o Mebcc urbkr J 1" !{mc rlnl
d limc Dnn t Fcx ror vou' huver crphtrri'rg rh' ('us orrh' del' l
dcl ver] eill Nadc vsY nM
(bl wrik , lctrs !! 'hr liJiu' ol DJil) hr frp($r'g )oi' '{$ '{rl'(N'Rr f Lr''i
Pn$f,i! { rl'L. rh)
4. (i) R.wriklLrefdllowitrg*nren.sconcdll
i). Hc bc latc rbrud.r.vcrldrY
ii) I fccii'E vcry wcrr bdrY
iii) The n'n s.(irrgci Ythesc drys
i!) Duc b havy €i'B ned b.i'rs po$ibilnv n5'c!r'
v) 200 rltrclDLdcs l,c pr$crtrL om lr$ CM
i) son?orrh. nud.ft *erc
ii) $t dmuld l.id . disciPLi'rcd
iii) ll llrc oni.cs orrcncd ills : dqs ol

LI'+( rL
{r) wrn. ! bi.f spon b tod Min4trr8 Drcdor or
Dod6ri2irrB rhc trmhn$ry rr rl'c f.ctrtv
Ihs trccd t) irN(s lk l0 Cioro ro'
si'nm.nzng ric p.or ircs
concem d rh. build Lp ol
(b) Ae 0F Findc. Mr4.' *
perfo+rnc. d,'ing rlt rd 6
'no
1s 4"r eot, 'n; )our
6. Pr.pire r prccis i'r .6otr! lri oflLre Lcr31[oldt pAslgc!L!ei ]rlo*
saddim! hrnsing on ihc diy of Eid{'l Aah. a dav ofrcligio$ fcniYnv lor rhc Muslinr
'llo!'r
n" *-ra.rri* *"i"",1.i',. *nh trcpidlrion tlM pcnrpsrtrv str$ olrcLisl:
HehoslivcdbvlLtc$vodrtrddiudbvr'lristtrcd h0wtsorgorOc'ho!rurl'$dLc '6rl
-*'i'*. ii.r'*u-*".'tt' *r'^'*r*-'t,"tt',''.-'.'u'
*"iii-,. 'r,"
*tt"".'- it,..'
u.". -nt"r"iv +. '
t't.a s"" *l'Npro) id"an!"'{afr'nsis'n 'lm
spnretrnrr''{
""a'"h"""..'"ir,",.*'o"'",t"lossdddtmtrdrroppluonorbJrhrI'rqnburbn'a!uorr:forc. lnd h. $s tr'?o;o'bi rhe lrdqa o r r' "'crr ro'Nd F i:
10 bt thc @uprins p.*r'
Hi!.|eutiNwl|lh.r.od'fic'cnll)'ndil|.rn|qu,ncAo|lfr|
"","_ ".
,"" .", ,,
",.. .
:l,lJ.;".;;; J::i;,:,::,,ti;., i:6;ushc,l. r.(tr r-,. r,r l.L-
nJse*ne",,"i*h"."rn rvr'id,'hc wc' hJubqr'a n,:1;,":".,:"'jT1;ll"'f':
ui* AlrslHe w'l ior b. trR ro tnslerch8ises m I t rr trr
il?"lii,i lli,ii "ri.i-r;
i;it ri L,"" r'."i' r'i,,".v *" t'-s'd on (heser or L
'rmr
r{8
p*" . ii,*ii'i" rnoi rr'"' r' !r'r d b' q'otr! rc imoure -or''s b rhc runnd hdrrn: o'
a

,)r'.-, lo -
II!STITUTE OF CHARTf, RED S'CRF'AIIIDII AND MANA(;ERS OF BAiicI.ADf, SH
tmERMnDtaTE IXAMtNA- Oft _, ]l_y _ ztxt6
Lnvil- rr
l0t BlrstNEsscoMMUNtcaTtoN aND Rt:t{)RI wk|lIN(; (NEW SyLl,AttUn)
'Iim. rllo*.d : J tolB Tord mr.h: t rru
*: t!)k5rr,r 'd ,{ 4k s/ in 6tslith. /tBw( a ,tk d. wcd tu^ ut ttk rr4* qknru
m@ h M,xzn in ec fu42 ht t'rhr hl t.qekf .
l. 'rirc rn lst olaboor 250 knls on d/ @ ot Etb[si[g:
i) W{rld Cup:006:
ii) I;h'dr a'r a.dllrd.:lr
iii) Powr.dris rnd il! $lurjonsi
ir) N.tioi.l .ledds ol B..Bl.dahi
I v) Adv.e cffs oacrbl. T.lRilion,
I lll CoRrt rlr lblldsirt8*nc'B:
il. V. s.s riri',Brlldry irrn'.
ii) srNJ lr.liGl rtun Rrfiq df hld
'$aiii) Ir'| tu hunt rlM s ni*r dr hn!.
:. tt) Why is ir.*nri.lb c.dy @t cff.ctiv. @mmu.iqrion in an olalniaiio ?
th) llNNnN'Mn crrnn hL innnkd nr I cornrtrriiloBrtri/irnn' ?
(t) l;rdlln, $hcn vsbrl runNni$rn ir bcucr rlu Driucn @nmu.icnn r lvi*vc^r.
l3"t'ti
r. li) Th. nlMg@nr of you mroy hs deidcd b olf.r.ll its pbducB ro rhc .nplotN d r
$6itl disud of r5%. DEn !nomecircul.r in tht Esper.
(b) Dili r FAX ro your 3uppli.. of R.w M.rcri.ls Eqo.sriDg ft.m b ip€e! uD fi. pR{r$ ir
(cl 45, Hutun RceuN. Mrnagar srirc r Mning ldig ro rn cnplote in lji',rtrcc Dcpini'.nr
shois qulrly lllc lq s . (l,i)- j
!
i) Th. M$.ginl Die|d _ fic oth.r diGroB lbout rlic _ pl,nr orihc Co p6nJ
ii, h _ _ 'n.&r _ mnEm thrt t|[ iudenr
r(l Ii!1EE r fi'n tNs rl!i* f.x Fhliuri,{' r' Ihcl, ysri nurnrri.{-il'},'.rur
dcv.elrinB crNl{ ;tr nrrrc.
NNludll S.lcs (in'f.NrN .r C.r's l].vr..
J I'NFe!NnulNFde v tulcM AslnRr wonur-. uoirri.ins ihc rblkvi"ll
i) L4r€ror'Aurhqidion: ii) tar.r of r Ersmiu.r : iii) r'hcrirbny
n) Conr.nr pals v) B.ck!o0M oarhc srudy: vi) McthodoloBy.

w'ilc ! prdcis of ine follosinj p.s$gc not cxcccding one tnnd lnsdf srvng m appn)Di,irc frr.
lhc uc'qtrin Chicl llccrnr Co0uis$ldu l(llc) ard hr rwo dcpu!!i. rl'c rr!!L,n
C.nntrirsnrN: (ECt. rft s*n to h! trric* ir lLrc nn dr pnnonliis rlrc rdil s n cri. rnl
Iiui $Urlr. uriotr s.xpechrnnN. l]rcro1lolx[vcrN]vtrhin!,brltcllsur!5ir1hct( b
nlNve !try hw. pri'riples. l* and Mtion{l lspi$rions Bur rhe EC. ofi$ all. n onl!
.osriturioml body oflnc shrc ond.v..tlhitrg in llE rbb. spditlly ir
fi. d$lnftd f,'linA srnoh. trruj bc @Nidcrcd I suerNio( r. thc wishcr ot ( llcoplc I hi :r
t$.u$ utrd$. dcmftaric disp.trsrnr $vcrciglty or suprcme lxlecr buld,!. alh-ir indlredll
!r tlE p(oplc rnd no individud o. inslitlrior catr am$r. or rsie b himrcllir iscll. lrdu
FNr filn F5Pl.t ereei: t.
l|t lNldi',g of a free and &n chcriotr is tro* rh. padmolnr aspimtion ofrhc gi(ar0i dumlr'r
"i
pcuplc i', Bulladesh. Only a coteric nuy u rhinsr ro occur dilTerentlv Bur+ould lhstraron
sirgular.rd d-!hi.nbi.iotr bt allo*cd ro bc iruslded bv {hc whins. kndcnrious aeririri.s.
oh{nr{iotrl$ 0trd psodies ofr fca iMividuds wlF havc.lrcady prolincd rh0n h gh oolri',nr b
rltrirr'!sl ip*'tl.rnd L,i!h ytrr'cixrtilt!rctr?
lhL(li( trnJglti sclf lttr:olt cdtrtnvc$iil wl!tr I'c dtrildgrrll' I
rc or.as lii .grii$ lie protesrs ol rll rulli cDlioned qenc6 rhar tlrc ftr lisr !trld h( il
tllsincd oft sirh nurcrcus lal* !ole6. Thct Nlld nol have e objecred if t) cotrld rc$ r.nrh
'n
ft. CEC t!
'
deFndibl. p.mn oru non pad'*n pFrn
.e..

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Question scaned by nasir cs 2722